https://www.taxtmi.com/highlights?id=67995 TDS u/s 195 - As decided on payment made by GIPL to M/s. Google Ireland Ltd. for purchase of online advertisement phase for onward resale to India advertisers, in terms of distribution agreement dated 12.12.2005, were not in nature of royalty as defined u/s 9(1)(vi) of the Act read with Article 12(3)(a) of TTA between India and Ireland and observed that GIPL was not an assessee in default u/s 201 of the Act, for not deducting the tax at source - AT en-us Wed, 01 Feb 2023 08:55:57 +0530 Wed, 01 Feb 2023 08:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67995 TDS u/s 195 - As decided on payment made by GIPL to M/s. Google Ireland Ltd. for purchase of online advertisement phase for onward resale to India advertisers, in terms of distribution agreement dated 12.12.2005, were not in nature of royalty as defined u/s 9(1)(vi) of the Act read with Article 12(3)(a) of TTA between India and Ireland and observed that GIPL was not an assessee in default u/s 201 of the Act, for not deducting the tax at source - AT Highlights Income Tax Wed, 01 Feb 2023 08:55:57 +0530 https://www.taxtmi.com/highlights?id=67995