Assessee-company was rendering services by way of constantly monitoring under-sea cable systems to a company (TSL) against standby maintenance charges. It claimed that said charges received only to extent relatable to length of cable in Indian territorial waters vis-a-vis length of cable worldwide was to be taken as total revenue for computing its income accruing or arising in India under section 9(1)(i) of the Act.  Lower authorities had concluded that standby maintenance charges was not in nature of Fees For Technical Services (FTS) under section 9(1)(vii) and entire turnover (receipts from Indian parties) was liable to be treated as turnover for purpose of taxation in India. Tribunal in earlier year in assessee’s own case held that standby maintenance charges could not be assessed as FTS and that standby maintenance charges had to be calculated on basis of apportionment of cable length in India vis-a-vis worldwide cable length. Tribunal held that on facts, view taken by authorities that amounts received by assessee towards standby maintenance charges from TCL were not in nature of FTS, was to be upheld but other view that entire turnover of standby maintenance charges was liable to be treated as turnover for purpose of taxation in India, was to be vacated. (AY. 2014-15,  2015-16)