Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]

Payment Towards Marketing & Distribution Rights Of AdWords Is Not Royalty, ruled ITAT Bengaluru
Payments - Marketing - Distribution - Google Ad words - Royalty - ITAT - taxscan

The Bangalore Income Tax Appellate Tribunal ( ITAT ) Bench held that the payment made by Google India to the assessee does not fall under the category of royalty or Fees for Technical Services (FTS). The case centered around Google Ireland ( Assessee ) receiving payments from Google India for marketing and distribution rights related…

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