AI Drafter 
TaxTMI 
TaxTMI 
2019 (8) TMI 111
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....0 Crores. Bulk of these sum comprises of the requirement of deducting the tax at source, which the Petitioner had done in terms of Section 194C of the Act, whereas the department argues that the same should have been under Section 194J of the Act. We notice that a small portion of these amounts comprises of a sum of payment on which the Petitioner did not deduct the tax at source contending that there was no accrual of liability and that therefore the payment was not to be made during the relevant period. The Petitioner is strongly resisted by the department on the ground of availability of alternative statutory appellate remedy, as also on merits. 2. Brief facts are as under : The Petitioner company is an advertising and media agency, engaged in the business of advertising by creative and production work, media planning and incidental activities. The central dispute between the Petitioner and the Income Tax Department is the question of deduction of tax at source while the Petitioner company makes the payments to the agencies for such services provided. According to the Petitioner, the deduction of tax at source would be made in terms of Section 194C of the Income Tax Act, 1....
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....s. Learned Counsel for the Petitioner had drawn our attention to the detailed speaking impugned orders passed by the said authority and contended that the Income Tax Officer (TDS) had done extensive research on the nature of service provided to the Petitioner and the payments made by the Petitioner to various such agencies for such purpose. He contended that such research was never shared by the Income Tax Officer (TDS) with the Petitioner and thereby denied to the Petitioner opportunity of fair hearing. Had he brought such material to the notice of the Petitioner, the Petitioner would have been in a position to meet with the same and put forth its own explanation. Our attention was also drawn to the two Affidavits in Reply filed by the Income Tax Officer (TDS) specifically meeting with the Petitioner's contention of breach of principles of natural justice. It has contended that nowhere through these replies also, it comes out that such material exparte collected by the Income Tax Officer (TDS) was ever put to the Petitioner before the final orders were passed. 7. On the other hand, Counsel for the Department submitted that the Income Tax Officer had given ample opportunity ....
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....s practice is actually much older than many people realize. Facebook combines the information from data collection companies like Epsilon, Datalogix, Acxiom and BlueKat with information they have about you. Through things like store loyalty cards, mailing lists, public records information, and browser cookies, these companies already collect information about you. For example, if you buy a bunch of frozen pizza at a grocery store, and use your loyalty card to get a discount, that information is cataloged and saved by a company like Acxiom. • Basically it comes down to this : your online and offline activity combined determines what kind of ads you'll see. Of course, a lot of complex math and algorithms are in place to actually produce this data, but much of it comes down to how much information you are making public - whether you're aware of it or not - that makes the system work. In theory, it does this to make targeted ads more relevant and specific to you. • Facebook does break their targeting categories out into subcategories including Damographics, Interests and Behaviors. • Damographics are used to reach people based on things su....
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.... • Charitable Donations : Do they donate to charitable organizations, and if so, which ones ? • Digital Activities : What Internet browser do they use ? Are they console gamers ? Are they early or late technology adopters ? • Financial : Are they likely to invest ? Are they likely to be high spenders ? Do they have multiple lines of credit ? • Mobile Device User : What brand of mobile device do they use ? Are they smartphone or tablet owners ? • Purchase Behavior : Do they use coupons ? Do they shop from department stores or luxury stores ? The kinds of products they heavily buy : clothing, toys, house goods ? • Residential Profiles : How long have they lived in their home ? Are they likely to move ? Have they recently borrowed money to purchase a home ? Are they renters ? How does Google Ads work ? Google Ads displays your ad to potential leads or customers who are interested in your product or service. Advertisers bid on search terms, or keywords, and the winners of that bid are placed at the top of search results pages, on YouTube videos, or on relevant websites, depending on the type of ad campai....
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....al Fit, Tallored Fit, Regal Fit 265 18th St NW Suite 4180, Atlanta, GA - Open today 10:00 AM - 9:00 PM The benefit of search ads is that you're displaying your ad in the place where most searchers look for information first - on Google. And Google shows your ad in the same format as other results (except for denoting it as an "Ad") so users are accustomed to seeing and clicking on results. • Responsive Search Ads Responsive search ads allow you to enter multiple versions of headlines and ad copy (15 and four variations, respectively) for Google to select the best performers to display to users. With traditional ads, create one static version of your ad, using the same headline and description each time. Responsive ads allow for a dynamic ad that is auto-tested until you arrive at the version that is best suited for your target audience - for Google, that means until you get the most clicks. • Display Ads Google has a network of websites in various industries and with an array of audiences that opt in to display Google Ads. known as the Google Display Network. The benefit to the website owner is that they're paid ....
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...."yoga Oakland". Modified Broad Match allows you to lock in certain words within a keyword phrase be denoting them with "+" sign. Your matches will include that locked-in words at the very least. For example, "+goats yoga in Oakland" could yield "goats", "goats like foods", or "goats and yoga". Phrase Match will match with queries that include your keyword phrase in the exact order but may include additional words before or after it. For example, "goat yoga" can yield "spotted goat yoga" or "goat yoga with puppies". Exact Match maintains your keyword phrase as it is written in the exact order. For example, "goat yoga" will not shown up if someone types "goats yoga" or "goat yoga class." If you're just starting out and don't know exactly how your persona will be searching, move from a broad match to a more narrow approach so you can test which queries yield the best results. However, since your ad will be ranking for many queries (some unrelated) you should keep a close eye on your ads and modify them as you can gain new information. • Headline and Description Your ad copy can be the difference between a click on your ....
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....sp; Customize Your Own Shades Check Out The Latest Women's Styles Exclusively Online! Customize Your And Trends For Any Occasion Favorite Ray-Ban Sunglasses Prescription Eyeglasses Shop Women's Day Gifts Ray-Ban Framed Prescription Lenses Flowers Are Overrated Give The Get Your Complete Pair Online Gift of Custom Ray-Bank Styles! • Call Extensions allow you to incorporate your phone number in y our ad so users have an additional (and instant) way to reach out to you. If you have a customer service team that is ready to engage and convert your audience, then include your phone number. Spaces Coworking in USA, USA / Discover Your New Workspace Ad www.spaceworks.com/Coworking/USA - (844) 861 - 7145 Begin Your Search Today By Speaking With our Team Of Professional Advisors. Offices in Chicago Spaces Community Office Space Service Offers Spaces Membership • Location Extensions include your location and phone number within your ad so Google can offer searchers a map to easily find you. This option is great for businesses with a storefront and it works well for the search query ".....
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....se payments to web portals/digital service providers. Further, the Circular was dated 08.08.1995 and the web portals like Google and Facebook were available for use at that point of time and hence not applicable in the case of payments to digital platforms." 10. Clearly thus, the Income Tax Officer (TDS) had referred extremely to indepth research carried out by him on the internet to make the above noted observations. There is nothing in the impugned orders to suggest that he shared such research with the Petitioner before he passed the final orders. 11. In this context, in his Affidavit in Reply filed on 11th July, 2019, he had stated as under : "8. So far as the first issue of short deduction is concerned, I say that, this issue has been discussed by me at great length in the orders passed by me [eg. Paragraphs 4.2 to 4.4 of the order for AY 2017-18 running into six pages]. I have devoted a lot of time and have made research to find out how this advertising system works. I have exhaustively dealt with this subject in my order passed u/s. 201(1)/201(1A). I have summarized my conclusion in paragraph 4.4 of the order dated 31.05.2019 as under : "4.4 In view o....
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....nderstanding the system of the working of digital advertisement, the Assessing Officer came to a conclusion that this was a technical service. This is a view of a quasi-judicial authority who has passed a reasoned order. This cannot be the subject matter of a Writ Petition. The Petitioner may avail the appellate channel." 13. He has further stated that - "The fact that the Petitioner was completely familiar with the entire working of the digital system is evident from the wording used : The company is an advertising agency which helps its clients, (the advertisers) to place their advertisements on various media (such as TV, Digital media etc.)." 14. In this Affidavit in Reply also, the stand of the Income Tax Officer (TDS) is that the Petitioner doing the same business, was well aware about the nature of the services being rendered. In short, therefore the stand of the Income Tax Officer (TDS) is that the Petitioner being well aware of the nature of the services, it was futile to share with the Petitioner the research that he carried out. In clear terms, the Income Tax Officer (TDS) has collected extensive material, which is attributable to his own research, never pu....