https://www.taxtmi.com/caselaws?id=795070 For the relevant assessment year, the note explains that the withholding threshold for gaming winnings applied to each payment when made, rather than to cumulative wallet balances, because the then-applicable provision contained no aggregation requirement. It further states that withholding-related disallowance could not apply to player payouts not debited to the profit and loss account or claimed as deductible expenditure. Payments for Facebook banner advertising were treated as consideration for a standard facility, not royalty or fees for technical services, because no server rights, dedicated equipment, or managerial, technical, or consultancy services were provided. The discussed tribunal outcome sustained relief for the assessee on all issues. en-us Wed, 08 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795070 For the relevant assessment year, the note explains that the withholding threshold for gaming winnings applied to each payment when made, rather than to cumulative wallet balances, because the then-applicable provision contained no aggregation requirement. It further states that withholding-related disallowance could not apply to player payouts not debited to the profit and loss account or claimed as deductible expenditure. Payments for Facebook banner advertising were treated as consideration for a standard facility, not royalty or fees for technical services, because no server rights, dedicated equipment, or managerial, technical, or consultancy services were provided. The discussed tribunal outcome sustained relief for the assessee on all issues. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795070