The Jaipur Income Tax Appellate Tribunal (ITAT) issued an order on 7 October 2022 concerning the deduction of the equalization levy on payments made to a non-resident for online advertising. The case involved an Indian provider of support services for online advertisement, digital marketing, and web design (the assessee). For the year concerned, the assessee claimed a deduction for payments made to Google Asia Pacific Pte. Ltd., Singapore (Google Singapore) for online advertisements (AdWords…