https://www.taxtmi.com/highlights?id=44873 Rectification u/s 254(2) - receipt from other advertisers towards sale of online ad space in Inida under AdWord Program is chargeable to tax as 'Royalty - issue is highly debatable and two views are possible. It would not be appropriate to exercise powers u/s.254(2) of the Act as the order does not suffer from any mistake apparent on the face of the record. en-us Mon, 04 Mar 2019 08:08:49 +0530 Mon, 04 Mar 2019 08:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44873 Rectification u/s 254(2) - receipt from other advertisers towards sale of online ad space in Inida under AdWord Program is chargeable to tax as 'Royalty - issue is highly debatable and two views are possible. It would not be appropriate to exercise powers u/s.254(2) of the Act as the order does not suffer from any mistake apparent on the face of the record. Highlights Income Tax Mon, 04 Mar 2019 08:08:49 +0530 https://www.taxtmi.com/highlights?id=44873