https://www.taxtmi.com/caselaws?id=470075 Payments to non-resident entities for a standard online advertising facility are not treated as royalty or fees for technical services where the payer lacks access to, control over, or any economic or possessory interest in the servers or equipment used. Such payments are therefore not chargeable to tax in India for withholding purposes, and related disallowance under section 40(a)(i) does not arise. Discount on shares issued under an Employee Stock Option Scheme represents employee cost recognised over the vesting period and is allowable as business expenditure under section 37(1), subject to adjustments for exercised, vested, or lapsed options. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Jul 2026 19:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470075 Payments to non-resident entities for a standard online advertising facility are not treated as royalty or fees for technical services where the payer lacks access to, control over, or any economic or possessory interest in the servers or equipment used. Such payments are therefore not chargeable to tax in India for withholding purposes, and related disallowance under section 40(a)(i) does not arise. Discount on shares issued under an Employee Stock Option Scheme represents employee cost recognised over the vesting period and is allowable as business expenditure under section 37(1), subject to adjustments for exercised, vested, or lapsed options. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470075