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India Income Tax Appellate Tribunal Revisits Taxation of Google Adwords Distribution Fees Considering Limitation Period

|Approved Changes|India
India

The Bangalore Income Tax Appellate Tribunal (ITAT) issued an order on 10 August 2022 concerning the taxation of Google Adwords Distribution Fees and the application of the statute of limitations (limitation period) for issuing an assessment for tax not withheld. The case involves Google India Private Ltd., which under a distribution agreement was granted non-exclusive marketing and distribution rights to essentially resell Google Adwords online advertising space to Indian customers and provi…

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