Consideration paid by Assessee outside India for Candidate’s Report don’t fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]

Consideration paid by Assessee outside India for Candidate's Report - purview of Royalty - India-UK DTAA ITAT - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the consideration paid by the assessee outside India for the candidate’s report does not fall within the purview of royalty under Article 13 of India-UK DTAA. The assessee is a private limited company engaged in the business of training pilots and also providing…

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