https://www.taxtmi.com/caselaws?id=419927 The Tribunal remitted the case back to the AO for fresh examination in light of the Supreme Court's decision that payments for online advertisement services do not constitute royalty and are not subject to TDS under section 195. The AO was directed to review the Master Services Agreement to determine the nature of services rendered. The appeal was allowed for statistical purposes, emphasizing the need for reconsideration based on the Supreme Court's ruling. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419927 The Tribunal remitted the case back to the AO for fresh examination in light of the Supreme Court's decision that payments for online advertisement services do not constitute royalty and are not subject to TDS under section 195. The AO was directed to review the Master Services Agreement to determine the nature of services rendered. The appeal was allowed for statistical purposes, emphasizing the need for reconsideration based on the Supreme Court's ruling. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419927