Case Law Details
Google India (P.) Ltd. Vs Jt. DIT (ITAT Bangalore)
In terms of Google Adwords distribution agreement, assessee was licensed to use trademarks, brand features and other intangibles owned by Google Ireland though same not stood transferred to the assessee. Therefore, payments made by the assessee-company to Google Ireland for use of all the intangibles constituted ‘Royalty’ under section 9(1)(vi) and assessee was under an obligation to withhold tax under section 195. Therefore, disallowance made by AO was justified.
FULL TEXT OF THE ITAT JUDGMENT
These appealsare preferred by the assessees as well as the Revenue against the respective orders of the CIT(A) pertaining to assessment years 2007-2008 to 2015-2016. Since the issues involved in these appeals are interconnected and interrelated, these were heard together and are being adjudicated through this single consolidated order for the sake of convenience. We, however, prefer to adjudicate them one after the other as under:
2. IT(IT)A Nos. 1190/Bang/2014, 949&950/Bang/2017
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