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2023 (2) TMI 22 - ITAT BANGALORERoyalty - payments made by the assessee to Google Ireland Ltd. - India-Ireland DTAA - liability to withhold tax fastened on the assessee - HELD THAT:- Admittedly, this issue came for consideration before this Tribunal in assessee’s own case [2022 (10) TMI 1039 - ITAT BANGALORE] wherein held that impugned payment cannot be characterized as royalty under the India-Ireland DTAA. TDS u/s 195 - As decided on payment made by GIPL to M/s. Google Ireland Ltd. for purchase of online advertisement phase for onward resale to India advertisers, in terms of distribution agreement dated 12.12.2005, were not in nature of royalty as defined u/s 9(1)(vi) of the Act read with Article 12(3)(a) of TTA between India and Ireland and observed that GIPL was not an assessee in default u/s 201 of the Act, for not deducting the tax at source, on the payment in question, under the section 195 of the Act and the issue of beneficial ownership which is consequential in nature and as such this issue became academic and the appeal of the revenue is not surviving. Accordingly, the appeal of the revenue is dismissed as infructuous.
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