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Tax Publishers
Candidate profiling and technical eligibility
screening whether royalty under Indo-UK DTAA
Facts:
Assessee in the business of flight simulation and
training would be pilot candidates, had paid amounts to one Symbiotics Ltd. UK
towards candidate evaluation, screening and fitment for being a pilot. This was
alleged to be royalty under Indo-UK DTAA. Lower authorities did not heed the
views of the Assessee - that there was no technology which was shared nor
was something available to them exclusively barring the candidate profile
reports. On higher appeal -
Held in favour of the assessee that the candidate profiling
and evaluation services were not royalty or FTS taxable under the Indo-UK DTAA.
Ed. Note: Reference
be made to Flash No. 249/HireRight Ltd. v ACIT/ITA no. 373/Del/2023/AY
2019-20/Del ITAT/Favour of the assessee/06-09-2023 for a similar reading.
Case: CAE
Simulation Training (P) Ltd. v. DCIT 2023 TaxPub(DT) 5802 (Del-Trib)
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