Verizon Communications Singapore Pte Ltd. v. ITO

361 ITR 575High Court2014#630 most cited

What is Verizon Communications Singapore Pte Ltd. v. ITO authority for?

Payments for the use of equipment or copyrighted articles constitute royalty income under section 9(1)(vi) of the Income-tax Act, necessitating TDS deduction under section 195 and attracting disallowance under section 40(a)(i) for non-compliance.

156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2025.

Also referred to as

Verizon Communications Singapore · 361 ITR 575 · Madras High Court · Section 9(1)(vi) · royalty income · use of equipment · copyrighted article · TDS liability · Section 195 · Section 40(a)(i) disallowance · international taxation

Sections most often in play

Section 143(3)Section 195Section 9(1)(vi)Section 144C(13)Section 1957Section 201Section 201(1A)Section 14(a)/(b) of the Copyright Act

Issues it is cited on

section 9(l)(vi)section 9(l)use of equipmentsection 14(a)section 90(2)copyrighted articlesection 9(1)(vi)retrospective amendmentsection 52section 91clarificatory amendmentsection 9(1)

Judgments citing Verizon Communications Singapore Pte Ltd. v. ITO

M/S. Google India Private Limited, Bangalore vs. The Joint Commissioner of Income Tax, Special Range-3, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

M/S Google India Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

M/S. Google India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

Ms Google India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

DCIT, Bangalore vs. M/S Google India Pvt. Ltd., Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

Google India Pvt. Ltd vs. DCIT, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

Google India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

DCIT, Bangalore vs. M/S Google India Pvt. Ltd., Bangalore

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, ` IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 Page 62 of 126 since the same had been overruled by the Hon'ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interacti…

Google Ireland Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, (It), Circle-1(1), Bengaluru

In the result, appeal filed by the assessee is partly allowed

ITA 2845/BANG/2017[2007-08]Status: DisposedITAT Bangalore28 Feb 2023AY 2007-08

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 2845/Bang/2017 (Assessment Year: 2007-08)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 148Section 195Section 201Section 234BSection 9

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interactive Avenues is an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Irel…

Allsec Technologies Ltd., Chennai vs. DCIT Corporate Circle-1(1), Chennai

In the result, all the four appeals of the assessee are dismissed

ITA 4/CHNY/2020[2015-16]Status: DisposedITAT Chennai11 Jan 2023AY 2015-16

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita Nos.1985, 1986, 1987/Chny/2019 & िनधा"रण वष" /Assessment Years: 2012-13 To 2015-16 Allsec Technologies Ltd., The Dy. Commissioner Of No.7H, Century Plaza, Vs. Income Tax, 560-562, Anna Salai, Corporate Circle-1(1), Chennai – 600 018. Chennai. [Pan: Aacca-5106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit : 04.01.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Appellant: Shri R. Vikram VijayaraghavanFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40

…nalysis Centre of Excellence Private Limited Vs. CIT in Civil Appeal NOs. 8733-8734 of 2018 (SC). 8. On the other hand, the Ld. Sr. D.R relied on the Jurisdictional High court decision in the case of Verizon Communications Singapore Pte Ltd. Vs. ITO [2014] 361 ITR 575 (Mad.) and stated that exactly identical issue was considered by Hon’ble Madras High Court and ITA Nos.1985 to 1987/Chny/2019 & :- 9 -: considered that even if the payment is not treated as one for the use of the equipment, the use of the process was provided by the assessee, whereby through assured bandwidth the customer is guaranteed the tra…

Allsec Technologies Ltd., Chennai vs. DCIT Corporate Circle-1(1), Chennai

In the result, all the four appeals of the assessee are dismissed

ITA 1987/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Jan 2023AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita Nos.1985, 1986, 1987/Chny/2019 & िनधा"रण वष" /Assessment Years: 2012-13 To 2015-16 Allsec Technologies Ltd., The Dy. Commissioner Of No.7H, Century Plaza, Vs. Income Tax, 560-562, Anna Salai, Corporate Circle-1(1), Chennai – 600 018. Chennai. [Pan: Aacca-5106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit : 04.01.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Appellant: Shri R. Vikram VijayaraghavanFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40

…nalysis Centre of Excellence Private Limited Vs. CIT in Civil Appeal NOs. 8733-8734 of 2018 (SC). 8. On the other hand, the Ld. Sr. D.R relied on the Jurisdictional High court decision in the case of Verizon Communications Singapore Pte Ltd. Vs. ITO [2014] 361 ITR 575 (Mad.) and stated that exactly identical issue was considered by Hon’ble Madras High Court and ITA Nos.1985 to 1987/Chny/2019 & :- 9 -: considered that even if the payment is not treated as one for the use of the equipment, the use of the process was provided by the assessee, whereby through assured bandwidth the customer is guaranteed the tra…

Allsec Technologies Ltd., Chennai vs. DCIT Corporate Circle-1(1), Chennai

In the result, all the four appeals of the assessee are dismissed

ITA 1986/CHNY/2019[2013-14]Status: DisposedITAT Chennai11 Jan 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita Nos.1985, 1986, 1987/Chny/2019 & िनधा"रण वष" /Assessment Years: 2012-13 To 2015-16 Allsec Technologies Ltd., The Dy. Commissioner Of No.7H, Century Plaza, Vs. Income Tax, 560-562, Anna Salai, Corporate Circle-1(1), Chennai – 600 018. Chennai. [Pan: Aacca-5106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit : 04.01.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Appellant: Shri R. Vikram VijayaraghavanFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40

…nalysis Centre of Excellence Private Limited Vs. CIT in Civil Appeal NOs. 8733-8734 of 2018 (SC). 8. On the other hand, the Ld. Sr. D.R relied on the Jurisdictional High court decision in the case of Verizon Communications Singapore Pte Ltd. Vs. ITO [2014] 361 ITR 575 (Mad.) and stated that exactly identical issue was considered by Hon’ble Madras High Court and ITA Nos.1985 to 1987/Chny/2019 & :- 9 -: considered that even if the payment is not treated as one for the use of the equipment, the use of the process was provided by the assessee, whereby through assured bandwidth the customer is guaranteed the tra…

Allsec Technologies Ltd., Chennai vs. DCIT Corporate Circle-1(1), Chennai

In the result, all the four appeals of the assessee are dismissed

ITA 1985/CHNY/2019[2012-13]Status: DisposedITAT Chennai11 Jan 2023AY 2012-13

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita Nos.1985, 1986, 1987/Chny/2019 & िनधा"रण वष" /Assessment Years: 2012-13 To 2015-16 Allsec Technologies Ltd., The Dy. Commissioner Of No.7H, Century Plaza, Vs. Income Tax, 560-562, Anna Salai, Corporate Circle-1(1), Chennai – 600 018. Chennai. [Pan: Aacca-5106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit : 04.01.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Appellant: Shri R. Vikram VijayaraghavanFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40

…nalysis Centre of Excellence Private Limited Vs. CIT in Civil Appeal NOs. 8733-8734 of 2018 (SC). 8. On the other hand, the Ld. Sr. D.R relied on the Jurisdictional High court decision in the case of Verizon Communications Singapore Pte Ltd. Vs. ITO [2014] 361 ITR 575 (Mad.) and stated that exactly identical issue was considered by Hon’ble Madras High Court and ITA Nos.1985 to 1987/Chny/2019 & :- 9 -: considered that even if the payment is not treated as one for the use of the equipment, the use of the process was provided by the assessee, whereby through assured bandwidth the customer is guaranteed the tra…

M/S Google India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) (International Taxation), Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 97/BANG/2019[2016-17]Status: DisposedITAT Bangalore15 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interactive Avenues is an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…

Google India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation), Circle - 1(1), Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 950/BANG/2017[2015 - 16]Status: DisposedITAT Bangalore15 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interactive Avenues is an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…

Google India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation), Circle - 1(1), Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 949/BANG/2017[2014 - 15]Status: DisposedITAT Bangalore15 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interactive Avenues is an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…

Deputy Director of Income Tax(International Taxation), Bangalore vs. M/S Google India P Ltd, Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 1295/BANG/2014[2013-14]Status: DisposedITAT Bangalore15 Dec 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interactive Avenues is an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…

Google India Pvt Ltd, Bangalore vs. Joint Director of Income Tax (International Taxation), Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 1190/BANG/2014[2013-14]Status: DisposedITAT Bangalore15 Dec 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). (x) Interactive Avenues (supra): Interactive Avenues is an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 1516/BANG/2013[2012-13]Status: DisposedITAT Bangalore19 Oct 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel
Section 201Section 201(3)Section 9(1)(vi)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). Interactive Avenues (supra): Interactive Avenues is (x) an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…

M/S Google India Private Limited, Bangalore vs. Dy. D.I.T., Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 1515/BANG/2013[2011-12]Status: DisposedITAT Bangalore19 Oct 2022AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1513/Bang/2013 : Asst.Year 2009-2010 It(Tp)A No.1514/Bang/2013 : Asst.Year 2010-2011 It(Tp)A No.1515/Bang/2013 : Asst.Year 2011-2012 It(Tp)A No.1516/Bang/2013 : Asst.Year 2012-2013 M/S.Google India Private Limited The Deputy Commissioner Of No.3, Rmz Infinity Tower-E Income-Tax (International V. 4Th Floor, Old Madras Road Taxation), Circle 1(1) Bangalore. Bangalore – 560 016. Pan : Aaccg0527D. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol Anand, Advocate, Miss.Priya Tandon, Advocate & Sri.Vinay Mangla, Ca Respondent By : Sri.K.V.Aravind, Standing Counsel Date Of Pronouncement : 19.10.2022 Date Of Hearing : 13.09.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Were Originally Disposed By The Itat Vide Its Common Order Dated 23.10.2017. On Further Appeal At The Instance Of The Assessee, The Hon’Ble High Court Vide Judgment Dated 17.04.2021 In Ita No.883/2017, 897/2017 To 899/2017, Restored The Matter To The Itat For De Novo Consideration. The Relevant Finding Of The Hon’Ble High Court Reads As Follows:-

For Appellant: Sri.Percy Pardiwala, Sr.Advocate, Sri.Anmol AnandFor Respondent: Sri.K.V.Aravind, Standing Counsel
Section 201Section 201(3)Section 9(1)(vi)

…rtisement space. It was also observed that a website is not a tangible property and is certainly not a high-tech equipment. It was also observed that the reliance of the AO and CIT(A) on the decision in Verizon Communications Singapore Pte Ltd. v. ITO, (2014) 361 ITR 575 (Madras High Court) was misplaced, since the same had been overruled by the Hon’ble Supreme Court in the decision in Engineering Analysis (supra). Interactive Avenues (supra): Interactive Avenues is (x) an internet advertising agency, which places online advertisements on behalf of its clients. The payments in this case were made to Facebook Ire…