https://www.taxtmi.com/caselaws?id=442856 Receipts from background screening and investigation services were held not taxable in India as royalty or fees for technical services under Article 13 of the India-UK DTAA, because the assessee only verified factual information, prepared screening reports for internal use, and did not transfer copyright, database access, technical knowledge, skill, know-how or any process made available to the client. The issue was decided in favour of the assessee. Short grant of TDS credit and the related refund recovery were remitted to the Assessing Officer for verification and appropriate action in accordance with law, while interest and penalty grounds were treated as consequential or premature. en-us Wed, 06 Sep 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442856 Receipts from background screening and investigation services were held not taxable in India as royalty or fees for technical services under Article 13 of the India-UK DTAA, because the assessee only verified factual information, prepared screening reports for internal use, and did not transfer copyright, database access, technical knowledge, skill, know-how or any process made available to the client. The issue was decided in favour of the assessee. Short grant of TDS credit and the related refund recovery were remitted to the Assessing Officer for verification and appropriate action in accordance with law, while interest and penalty grounds were treated as consequential or premature. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442856