Advertisement charges paid to Google & Yahoo not taxable as website cannot constitute a PE in India

ITAT KOLKATA BENCH ‘B’ Income-tax Officer Versus Right Florists (P.) Ltd. IT Appeal No. 1336 (Kol.) of 2011 [Assessment Year 2005-06] Date of Pronouncement – 12.04.2013 D.K. Rakshit for the Appellant. Subhash Agarwal for the Respondent. ORDER Pramod Kumar, Accountant Member  By way of this appeal, the appellant Assessing Officer has called into question correctness of learned Commissioner (Appeals)’s order dated 15th July 2011, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) f...