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SECTION 9 OF THE INCOME-TAX ACT, 1961 – INCOME – DEEMED TO ACCRUE OR ARISE IN INDIA

April 3, 2024

Royalties/Fee for technical services -Others : Where assessee, a UK based company, was engaged in business of undertaking employment background checks and verification of testimonials for various clients, since mere undertaking of background checks of employees or verification of testimonials cannot possibly be recognized as entailing use of any technical knowledge, experience or skill as provided under article 13(4),receipts of assessee from its clients in India could not be regarded as Royalties or fee for technical services under provisions of Article 13 of India-UK DTAA – Commissioner of Income-tax, (IT) v. Hireright Ltd. – [2024] 161 taxmann.com 45 (Delhi)

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