Monday, 19 February 2018

HC: Refuses Google's 'indirect' appeal for absolute stay of ITAT order

Karnataka HC dismisses Google India’s plea for absolute stay of ITAT order holding Adwords Program payment as royalty; Accepts Revenue’s stand that “the appellant is seeking to obtain stay of liability in proceedings under Section 143(3) of the Act in this indirect manner

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No Permanent Establishment Unless Proven by the Revenue

The Income Tax Appellate Tribunal (Delhi Bench) recently in the case of SAIC clarified an important principle in international taxation: th...