Payment for Background screening and Investigation Services is neither Fees for Technical Services (FTS) nor Royalty

Vivek Jalan , Last updated: 09 February 2026  
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The definition of "royalty" requires that the consideration received must be for the use of, or right to use, any copyright of a literary, artistic, or scientific work. As envisaged in the decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd. vs. CIT

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Vivek Jalan
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Category Income Tax   Report

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