Google AdWords Is Advertising, Not Technical Service; Section 194C TDS Upheld

DCIT Vs Head Digital Works Private Limited (ITAT Hyderabad) The Revenue appealed against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19, challenging the deletion of demand raised under Sections 201(1) and 201(1A) of the Income-tax Act. The dispute concerned whether payments made by the assessee to Google India Private Limited under the Google AdWords programme constituted payments for advertising covered by Section 194C or fees for technical services (FTS) liable to tax deduction under Section 194J. The assessee, engaged in operating an online gaming webs...