Assessee, a foundation, which is engaged in running of an educational school. It had made annual payments under various heads like evaluation fees, authorization fees workshop/training charges, fees for enrolment/registration fees etc. to various foreign educational institutions in UK and Switzerland.  Assessing Officer held  that foreign educational institutions were providing services related to use and application of trademarks and hence such payments were taxable in India as royalty as per provisions of article 13 of India-UK DTAA and article 12 of India-Swiss Confederation DTAA. CIT(A) up held the order of the AO. On appeal the Tribunal held that the assesee  had   not offered  explanation  regarding basis for raising invoice on assessee and also on what basis discount was offered to assessee by overseas educational institutions even after affording several opportunities to assessee both during course of assessment as well as appellate proceedings. Tribunal held that  unless and until nature and basis of raising invoices by overseas educational institutions was clear to tax authorities, it was not possible to come to conclusion that no payments were made for use of trade name/brand of national educational institutions and payment was only for authorizing assessee to act as a mediator between students and educational institutions outside of India. Accordingly the   matter is  remanded to Assessing Officer to understand basis on which lump sum fee was charged by overseas entities from assessee and also basis for allowing/affording discount to assessee. (AY. 2017-18, 2018-19)