https://www.taxtmi.com/caselaws?id=376133 The Tribunal upheld the taxability of payments received by the Assessee from Google India Private Limited and other advertisers as 'Royalty' under the Income Tax Act and Double Taxation Avoidance Agreement. It dismissed the reassessment challenge under section 147 and rejected the Revenue's claim of apparent errors in the characterization of payments and treatment of Google India Private Limited as a Permanent Establishment. The Tribunal clarified that the order did not contain any evident mistakes and deemed the issue debatable, declining interference under section 254(2) of the Act. en-us Wed, 20 Feb 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376133 The Tribunal upheld the taxability of payments received by the Assessee from Google India Private Limited and other advertisers as 'Royalty' under the Income Tax Act and Double Taxation Avoidance Agreement. It dismissed the reassessment challenge under section 147 and rejected the Revenue's claim of apparent errors in the characterization of payments and treatment of Google India Private Limited as a Permanent Establishment. The Tribunal clarified that the order did not contain any evident mistakes and deemed the issue debatable, declining interference under section 254(2) of the Act. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376133