Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT [Read Order]

Digital Marketing - Payment - Facebook - ads - Digital - advertising - Companies - TDS - DTAA - ITAT - Taxscan

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the payments made for advertising through Facebook and other digital advertising companies shall not be subject to TDS under section 195 of the Income Tax Act, 1961 since the same is not in the nature of “royalty” as per the double taxation…

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