https://www.taxtmi.com/caselaws?id=222142 The Tribunal dismissed the appeal, ruling that payments to Google Ireland and Yahoo USA for online advertising were not taxable in India under the Income Tax Act or relevant DTAA provisions. Consequently, the assessee was not required to deduct tax at source under Section 195, and the disallowance under Section 40(a)(i) was correctly deleted by the CIT(A). en-us Fri, 12 Apr 2013 00:00:00 +0530 Tue, 22 Mar 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222142 The Tribunal dismissed the appeal, ruling that payments to Google Ireland and Yahoo USA for online advertising were not taxable in India under the Income Tax Act or relevant DTAA provisions. Consequently, the assessee was not required to deduct tax at source under Section 195, and the disallowance under Section 40(a)(i) was correctly deleted by the CIT(A). Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222142