Database Access Receipts Not Royalty; No DAPE for UK Entity: ITAT Mumbai

Factiva Limited Vs ACIT (ITAT Mumbai)

Mumbai Tribunal has once again reaffirmed its consistent view that payments received by the UK-based company for providing database access to its Indian distributor Dow Jones Consulting India Pvt. Ltd. (DJCIPL) & subscription fees from KPMG cannot be treated as “royalty” either u/s 9(1)(vi) of the Act or under Article 13(2) of the India–UK DTAA. Tribunal also held that DJCIPL does not constitute a Dependent Agent Permanent Establishment (DAPE) of the assessee in India.

Assessee, a UK tax resident engaged in providing global bus

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