Advertisement expense paid to Facebook (non-resident) without TDS deduction allowable

Matrimony.com Limited Vs. ACIT/DCIT/ITO (ITAT Chennai) Briefly stated facts are that the assessee company is engaged in the business of providing services in connection with marriage alliance and related services. The company markets its product both through online and offline advertisements. During the year, the company has availed the services of Facebook, Ireland Ltd., for advertisement in order to promote the business of matrimony incurred advertisement cost of Rs. 2,45,32,108/-. The AO during the course of assessment proceedings, on examination of financials noted that the assessee has no...