https://www.taxtmi.com/caselaws?id=752582 Receipts from background screening and investigation services were held not to be royalty because they did not involve use of, or right to use, copyright, database, equipment, or industrial, commercial or scientific information under Article 13 of the India-UK DTAA. They were also held not to be fees for technical services because the factual reports were for internal use only and did not make available technical knowledge, experience, skill, know-how or processes to the client. In the absence of a permanent establishment, the receipts were not chargeable in India on the basis contended by the Revenue. 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 Receipts from background screening and investigation services were held not to be royalty because they did not involve use of, or right to use, copyright, database, equipment, or industrial, commercial or scientific information under Article 13 of the India-UK DTAA. They were also held not to be fees for technical services because the factual reports were for internal use only and did not make available technical knowledge, experience, skill, know-how or processes to the client. In the absence of a permanent establishment, the receipts were not chargeable in India on the basis contended by the Revenue. Case-Laws Income Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752582