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11.6. Google Ireland as per the service agreement shares Confidential information in the following manner:
CONFIDENTIAL INFORMATION.
Access and Use of Confidential Information. During the course of performance of this Agreement; Google Ireland will disclose certain Confidential Information to Google India solely to permit Google India to perform its obligations under this Agreement. Except as otherwise provided in this Agreement, Google India agrees that such Confidential Information shall be kept secret by Google India during the term of this Agreement and after the expiration hereof Google India shall retrain from using or exploiting any and all Confidential Information for any purposes or activities other than those contemplated in this Agreement.

39. The learned Standing Counsel further invited our attention to Services Agreement dated 01.04.2004 with the submission that from the reading of the Services Agreement it is clear that GIPL has been provided with confidential information as referred to in clause 1.2 of the Services Agreement and as per clause 3.3, the GIPL shall perform the services only for Google Ireland or its affiliates and consequently it shall not render any similar services to any other person. It was further contended that as per clause 6.1 of Service Agreement, the GIL will disclose certain confidential information to Google India solely to permit Google India to perform its obligations under the agreement. It was also stipulated in the Service Agreement that the Appellant agrees that such confidential information shall be kept secret by the Appellant during the term of the Agreement and as per clause 12.5, on termination of the Service Agreement, Google India shall discontinue using of confidential information, documentation, intellectual property and the software technology and shall have no further rights with respect thereto. On termination, the Appellant shall immediately return to Google Ireland or destroy all copies of confidential information, documentation and the software embodiments in its possession or control.

40. The learned Standing Counsel further contended that from the reading of all clauses of the service agreement in conjunction with Google AdWord Program Distribution Agreement, it is clear beyond doubt that Google India has been provided with thelicence to use IP for which Google India has agreed to make certain payments to Google Ireland and same is in the nature of royalty, as per provisions of section 9(1)(vi) of the Act read with DTAA. It was further contended that Google Ireland is allowing Google India to access all intellectual properties and confidential information and the same is being used by the Appellant (Google India) for the activities related to distribution agreement. The obligation/distribution of the services agreement would make it clear that both the documents cannot be separated from each other and are to be read together. Therefore, for the purpose of marketing and distribution activities, Google India is granted the right to use the valuable business asset of Google Ireland, which includes intellectual Property in the products and services offered by GIL.

IT(IT)ANos.1190, 1295/Bang/2014, 2845, 949, 950/Bang/2017, IT(TP)A Nos.374, 466/Bang/2013, 68, 205, 1299/Bang/2015, IT(TP)A Nos. 69, 191/Bang/2014, 559, 881/Bang/2016, IT(TP)A No.387/Bang/2017

41. The ld. Counsel for the Revenue, Mr. Aravind, has further contended that contention of the assessee that Adwords Distribution agreement dated 12.12.2005 is entered into by the marketing & distribution services for Adwords program division and the service agreement dated 01.04.2004 is entered into by ITES division and they are not interrelated, cannot be accepted. It is an admitted position that the appellant has an obligation to the advertiser to provide pre-sales and post-sales services and the pre-sale and post-sale services can only be provided through ITES division of the appellant with access to the database and the confidential information owned by Google Ireland and licenced to Google India, the appellant. In view of the agreement being entered by Google India with Google Ireland either on 12.12.2005 or on 01.04.2004 for the same purpose, the division of services by Google India by different divisions does not take away the impact of reading of both the agreements together, therefore both the agreements are inseparable. By reading of the obligations of Google India in both the agreements, it makes it clear that both the agreements has to be read together and cannot be acted upon independent of each other. Hence the contention of the assessee that both the agreements are different is an after-thought and liable to rejected.