https://www.taxtmi.com/caselaws?id=752582 ITAT Delhi held that revenue received by assessee from background screening and investigation services to Indian clients was not taxable as royalty or fees for technical services (FTS) under India-UK DTAA. The tribunal determined that online access to screening results did not constitute database access or transfer of copyright/intellectual property rights. The validation reports provided factual information without transferring commercial experience, technical knowledge, or skills to clients. The assessee's role was limited to data verification and reporting findings, with clients making independent hiring decisions. No addition on account of royalty was warranted. en-us Fri, 19 Jan 2024 00:00:00 +0530 Tue, 14 May 2024 06:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752582 ITAT Delhi held that revenue received by assessee from background screening and investigation services to Indian clients was not taxable as royalty or fees for technical services (FTS) under India-UK DTAA. The tribunal determined that online access to screening results did not constitute database access or transfer of copyright/intellectual property rights. The validation reports provided factual information without transferring commercial experience, technical knowledge, or skills to clients. The assessee's role was limited to data verification and reporting findings, with clients making independent hiring decisions. No addition on account of royalty was warranted. Case-Laws Income Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752582