https://www.taxtmi.com/caselaws?id=429481 Payments under the AdWords distribution arrangement were analysed under the India-Ireland DTAA and the Income-tax Act. The arrangement was treated as a non-exclusive distribution of online advertisement space with IT-enabled support services, and no rights in the underlying copyright, software, confidential information, or proprietary technology were transferred. On that basis, the payment was held not to constitute royalty, including royalty for use of industrial, commercial or scientific equipment or for technical know-how. The India-Ireland DTAA royalty definition was treated as controlling because it was more beneficial. The use of Google brand features was regarded as incidental to the marketing function, so the payer could not be treated as an assessee in default for failure to deduct tax at source. en-us Wed, 19 Oct 2022 00:00:00 +0530 Mon, 22 Jun 2026 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429481 Payments under the AdWords distribution arrangement were analysed under the India-Ireland DTAA and the Income-tax Act. The arrangement was treated as a non-exclusive distribution of online advertisement space with IT-enabled support services, and no rights in the underlying copyright, software, confidential information, or proprietary technology were transferred. On that basis, the payment was held not to constitute royalty, including royalty for use of industrial, commercial or scientific equipment or for technical know-how. The India-Ireland DTAA royalty definition was treated as controlling because it was more beneficial. The use of Google brand features was regarded as incidental to the marketing function, so the payer could not be treated as an assessee in default for failure to deduct tax at source. Case-Laws Income Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429481