https://www.taxtmi.com/caselaws?id=793758 Payments for automated Google AdWords advertising were treated as advertising charges under section 194C, not fees for technical services under section 194J, because the arrangement involved use of an online platform for placing advertisements and there was no proved managerial, technical or consultancy service, or human intervention, rendered to the payer. The specific provision for advertising prevailed over the general technical-services provision. On that basis, tax was correctly deducted at the lower rate applicable under section 194C, and the treatment of the assessee as in default for short deduction, together with interest, was not sustainable. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793758 Payments for automated Google AdWords advertising were treated as advertising charges under section 194C, not fees for technical services under section 194J, because the arrangement involved use of an online platform for placing advertisements and there was no proved managerial, technical or consultancy service, or human intervention, rendered to the payer. The specific provision for advertising prevailed over the general technical-services provision. On that basis, tax was correctly deducted at the lower rate applicable under section 194C, and the treatment of the assessee as in default for short deduction, together with interest, was not sustainable. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793758