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Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
TDS on Google AdWords payments turned on whether the platform charges were advertising contract payments under Section 194C or fees for technical services under Section 194J. The Tribunal held that fees for technical services require managerial, technical or consultancy services, and a sophisticated automated platform does not by itself create such services. It found Google AdWords to be a self-service system where keyword selection, budgeting and ad content were done by the advertiser, while matching, auction and display operated automatically, with no relevant evidence of direct human intervention. As advertising is specifically covered by Section 194C, the assessee's deduction rate was correct and it was not in default; the demand under Sections 201(1) and 201(1A) was deleted.
TDS on Google AdWords payments turned on whether the platform charges were advertising contract payments under Section 194C or fees for technical services under Section 194J. The Tribunal held that fees for technical services require managerial, technical or consultancy services, and a sophisticated automated platform does not by itself create such services. It found Google AdWords to be a self-service system where keyword selection, budgeting and ad content were done by the advertiser, while matching, auction and display operated automatically, with no relevant evidence of direct human intervention. As advertising is specifically covered by Section 194C, the assessee's deduction rate was correct and it was not in default; the demand under Sections 201(1) and 201(1A) was deleted.
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