{"id":60776,"date":"2026-06-18T11:56:33","date_gmt":"2026-06-18T06:26:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hireright-ltd-v-acit-2025-213-itd-138-delhitrib\/"},"modified":"2026-06-18T11:56:33","modified_gmt":"2026-06-18T06:26:33","slug":"hireright-ltd-v-acit-2025-213-itd-138-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hireright-ltd-v-acit-2025-213-itd-138-delhitrib\/","title":{"rendered":"Hireright Ltd. v. ACIT (2025) 213 ITD 138 (Delhi)(Trib.)"},"content":{"rendered":"<p>On appeal, the Tribunal held that where the assessee, a UK-based company, provided background screening and investigation services to its customers in India, since said services did not qualify as royalty under provisions of Explanation 2 to section 9(1)(vi) and article 13 of the India-UK DTAA, no addition on account of royalty was warranted. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Screening and investigation services to its customers in India-Not royalty-Addition was deleted-India-UK. [Art. 5, 13]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60776","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fOg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60776"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60776\/revisions"}],"predecessor-version":[{"id":60777,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60776\/revisions\/60777"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}