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Google India Not Liable for Withholding Tax on Distribution Fees Paid to Google Ireland

|Approved Changes|India-Ireland
India-Ireland

An Indian tribunal has quashed an order by tax authorities demanding withholding taxes from Google India on distribution fees paid to an Irish subsidiary because the domestic subsidiary wasn’t a dependent agent permanent establishment.

In its 31 March order in Google India Pvt. Ltd. v. ACIT, the Bangalore C bench of the Income Tax Appellate Tribunal (ITAT) allowed an appeal by Google India Pvt…

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