ITAT directs AO to decide taxability of receipts after considering definition of 'FTS' under India-S

IT/ILT: AO was not justified where he had only considered applicability of definition of term 'Fees for Technical Services' under section 9(1)(vii) and had not considered applicability of definition of 'Fees for Technical Services' under DTAA between India and Singapore and had also not examined as to which of provisions was beneficial to assessee