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. Ltd. (Google India) against final assessment orders by the commissioner of income tax (appeals) fo…