Case Law Details
Case Name : M/s. Google Ireland Ltd. Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Bangalore
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M/s. Google Ireland Ltd. Vs DCIT (ITAT Bangalore)
Conclusion: Google Ireland taxable in India for the advertisements directly placed by the advertisers under AdWord Program as the same constitute business profits.
Held: Assessee-Google Ireland received a sum from Google India Private Limited (GIPL) and a certain sum received from other advertisers towards sale of online ad space in India under AdWord Program which was chargeable to tax as ‘Royalty’ under
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