https://www.taxtmi.com/caselaws?id=304802 The ITAT Chennai allowed the appeal, ruling that payments made for posting advertisements on social portals to a non-resident entity, Face Book Ireland Ltd., were not taxable in India due to the absence of a Permanent Establishment in India. The decision emphasized the significance of Permanent Establishment and the application of relevant provisions of the Income Tax Act and the Double Taxation Avoidance Agreement between India and Ireland, highlighting the non-taxability of such payments under the existing laws. en-us Mon, 18 Feb 2019 00:00:00 +0530 Thu, 27 Oct 2022 17:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304802 The ITAT Chennai allowed the appeal, ruling that payments made for posting advertisements on social portals to a non-resident entity, Face Book Ireland Ltd., were not taxable in India due to the absence of a Permanent Establishment in India. The decision emphasized the significance of Permanent Establishment and the application of relevant provisions of the Income Tax Act and the Double Taxation Avoidance Agreement between India and Ireland, highlighting the non-taxability of such payments under the existing laws. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304802