Payment for Advertisement Space on Website does not amount to ‘Royalty’, No TDS: ITAT [Read Order]

Payment - Advertisement Space on Website - Royalty - TDS - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the payment made for advertisement space on website does not amount to “royalty” to attract TDS under section 195 of the Income Tax Act, 1961. As per the Re-seller Agreement, ESPN India purchased advertising space on websites owned and hosted by ESPN UK on…

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M/s. ESPN Digital Media (India) Pvt. Ltd vs DCIT

Counsel for Appellant:   Shri Porus Kaka,Shri Aditya Vora

Counsel for Respondent:   Shri M. Murali

CITATION:   2022 TAXSCAN (ITAT) 474

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