Article 12 of India-USA DTAA – Consideration received for providing access to publicly available information through a database does not constitute royalty. Provision of marketing support services does not encompass ‘making available’ technical knowledge; hence, consideration received will not constitute ‘fees for included services’.

10. [2026] 184 taxmann.com 667 (Delhi - Trib.)

Coforge BPS America Inc. vs. ACIT(IT)

A.Y.: 2021-22 Dated: 09 March 2026

Article 12 of India-USA DTAA – Consideration received for providing access to publicly available information through a database does not constitute royalty. Provision of marketing support services does not encompass ‘making available’ technical knowledge; hence, consideration received will not constitute ‘fees for included services’.

FACTS:

The Assessee, a US company, was engaged in ITES sector, providing title search services to its AEs. The database contained information from public domain about property titles, property tax, mortgage status, etc., for American properties. Indian AE monetized the database by conducting title search reports for customers of US AE, such as banks and insurance companies. The Assessee received an amount of INR 7.73 Crores for providing access to a database and claimed that it was not taxable under India-USA DTAA. The AO observed that such receipts were royalty under Article 12(3) of DTAA as they encompassed commercial experience. The DRP upheld the action of the AO.

Aggrieved by the f