No TDS on Payments to Non-Residents for Social Media Ads: Karnataka HC

CIT Vs Urban Ladder Home Décor Solutions Pvt. Ltd. (Karnataka High Court) Karnataka High Court held that TDS is not deductible on payment to non-residents for advertisements in several social medias like Facebook, Amazon Web Services and Rocket Science Group. Accordingly, appeals are dismissed. Facts- The assessee-respondent claims to be a Company involved in business of dealing in home décor products. It has placed advertisements in several social medias such as Facebook, Amazon Web services and Rocket Science Group, LLC, US. Assessee has made payments to non-residents without deducting tax...