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Income Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Income taxable in India - Royalty or FTS - PE in India or not? - ...

Income Tax

April 9, 2024

Income taxable in India - Royalty or FTS - PE in India or not? - Assessment of payments made by Google India Pvt. Ltd. (Payer) to Google Ireland Limited (payee) for online advertisement services. - The Tribunal observed that the services provided by the payee did not involve the transfer of any rights in or the right to use any copyright of literary, artistic, or scientific works, including software. It also noted that the services did not entail the transfer of any secret formula, process, or industrial, commercial, or scientific equipment. - The ITAT Bangalore decided in favor of the payer, stating that the payments made to the payee for online advertisement services could not be classified as 'royalty' or FTS under the Income Tax Act or the DTAA. Therefore, the payer was not liable for withholding tax on these payments.

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