https://www.taxtmi.com/caselaws?id=459496 Receipts from background verification and employment screening services were held not to constitute royalties or fees for technical services under Article 13 of the India-UK Double Taxation Avoidance Agreement. The services were limited to verifying candidate information and producing factual reports for internal use, without any use of copyright or rights to reproduce, distribute, modify, or commercially exploit the reports. They also did not involve imparting technical knowledge, skill, experience, know-how, or processes, and the make available condition was not met. The Tribunal's factual findings were accepted, and no substantial question of law arose. en-us Mon, 26 Feb 2024 00:00:00 +0530 Sat, 27 Jun 2026 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459496 Receipts from background verification and employment screening services were held not to constitute royalties or fees for technical services under Article 13 of the India-UK Double Taxation Avoidance Agreement. The services were limited to verifying candidate information and producing factual reports for internal use, without any use of copyright or rights to reproduce, distribute, modify, or commercially exploit the reports. They also did not involve imparting technical knowledge, skill, experience, know-how, or processes, and the make available condition was not met. The Tribunal's factual findings were accepted, and no substantial question of law arose. Case-Laws Income Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459496