Income taxable in India - screening and investigation services ...

Income from screening services in India not taxable as royalty or technical fees; reports don't qualify as database access.

September 12, 2023

Case Laws Income Tax AT

Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The assessee does not provide access to any database to its clients but only access to reports requisition by the client in electronic form. Provision of online access of the report to its client is limited to providing access to the specific report providing relevant facts for the concerned candidates captured during the course of validation. - Not taxable as royalty or FTS - AT

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Income taxable in India - screening and investigation services ...

Income from screening services in India not taxable as royalty or technical fees; reports don't qualify as database access.

September 12, 2023

Case Laws Income Tax AT

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