Payment by Google Ireland not in nature of royalty is not taxable in India: ITAT Bangalore

DCIT Vs Google Ireland Ltd. (ITAT Bangalore) ITAT Bangalore held that payments made by [Google Ireland Limited] GIL towards Adwords program is not in the nature of royalty or FTS [Fees for Technical Service] and hence the same is not taxable in India. Facts- The assessee, Google Ireland Limited (GIL) is a foreign company having its registered office at The assessee is involved in the business of sale of online advertisement space to Google India Pvt. Ltd. (GIPL) under the amended Google Ad words Program Distribution Agreement dated 12.12.2005 and to direct advertisers. The AO noted that the as...