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Payments for marketing services not taxable as FTS: ITAT Bangalore
Case Law Details
- Case Name
- DCIT Vs AD2PRO Media Solutions Pvt. Ltd. (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs AD2PRO Media Solutions Pvt. Ltd. (ITAT Bangalore)
The case of DCIT Vs AD2PRO Media Solutions Pvt. Ltd. revolves around the taxation of marketing services provided by a US entity in India. This article provides a comprehensive analysis of the case, highlighting the tax benefits derived from the rendered services.
The Revenue invoked section 40(a)(ia) of the Income Tax Act, 1961, to disallow payments made by AD2PRO Media Solutions Pvt. Ltd. to a US entity for marketing services. The Assessing Officer (AO) argued that the payments constituted Fees for Technical Services (FTS) and were tax...




