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

Vivek Jalan , Last updated: 09 February 2026 Share Follow on Google News

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

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Articles Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

110 Views Comment Share Income Tax Report

About the Author

Vivek Jalan

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

View Articles

Comments

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

You have reached your daily limit of 2 Free Articles

Why Upgrade to CCI PRO?

Vivek Jalan

Related Articles

Popular Articles

Trending Online Classes

Browse by Category

Latest Job Openings

Accounts Associate

Chartered Accountant

Article Trainee

Accounts & Taxation Executive

Article

Article Assistance

Chartered Accountant - GST & Direct Tax

Accounts Executive