9911796707
TMI BlogIncome Taxable in India or not - Royalty/FTS income - Provision of background screening and...Income Taxable in India or not - Royalty/FTS income - Provision of background screening and investigation services - scope of India - USA DTAA - The Tribunal noted that the assessee's services are restricted to verifying information provided by candidates and supplying the findings to its clients. These services do not involve the transfer of any copyright, nor do they allow clients to commercially exploit any copyright. The Tribunal held that the background screening reports do not constitute 'Royalty' as they do not fit within the definition under Article 12. The reports are factual data and do not involve any copyrighted work or the transfer of any such right. The Tribunal also observed that the assessee does not have a PE in India, and therefore, the income cannot be taxed as business income under the DTAA. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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