India
• Services received by -
a) Resident in India and carrying on business or profession in
India.
b) Non resident having PE in India.
When ... Residents in India and carrying on business
or profession in India or b) Non Resident having PE in India-Not
Applicable.
In the present case
Signing Date:17.08.2022
11:10:01
2020 SCC OnLine Del 454, Google India Private Limited v. Visaka
Industries, (2020) 4 SCC 162 and Order dated ... fact an ―intermediary‖, required trial, as
has been held in Google India Private Limited (supra) and Amazon
Sellers Services Pvt. Ltd. (supra). It was submitted
decision of the ITAT,
Bangalore in the case of Google India Private Limited without appreciating
that the facts of the said case is distinguishable from ... relying on the case law
of Google India Pvt. Ltd., of ITAT, Bangalore confirmed the
disallowance by observing in para 23 as under
Tara Complex, IAS Colony, Bailey Road, Patna-800001.
9. The CEO, Google India Pvt. Limited, No.3 RMZ Infinity-Tower-E, 4th and
5th Floor ... Madras Road, Bangalore, Karnataka-560016, Email-APAC-
Corporg.CS@Google.com
10. The CEO, PUBG India Pvt. Ltd., 5A119 @we work we work galaxy
December 2021 issued under section 195(2) of the Act directing Google
Cloud India Pvt. Ltd. (GCI) to deduct tax at source at the rate ... filed the amended memo
of parties, wherein the payer i.e. Google Cloud India Pvt. Ltd. has been
impleaded as proforma respondent - Respondent
Bench decision of Bangalore Tribunal in the case of M/s.
Google (India) Pvt. Ltd., vs. DCIT in ITA No.1368/Bang/2010
format to
ESPN India. No copy right in the advertisement is ever given to ESPN
India or ESPN UK.
5) ESPN India uploads advertisements ... Video" advertisements on the
Google Ad Manager, owned by Google Ireland.
7) The Advertisement uploaded on the Google Ad Manager is placed
relied on the case of Consim Info Pvt. Ltd. v. Google India
Pvt Ltd and Google Inc v Australian Competition and Consumer
Commission ... Similarly decision of coordinate bench of this Tribunal in case of
Google India Pvt. Ltd. vs. JCIT reported in (2018) 93
taxmann.com 183 relied
coordinate bench of the Tribunal in the
case of Google India Pvt. Ltd. Vs. DCIT [ITA No.
1368/Bang/2010]. Considering the outsourcing of services
Bang/2020 - order dated 17.08.2021, Google India Pvt. Ltd. - 127
Taxmann.com 36 - Karnataka High Court, M/s. Inception Business Services -
ITA No.2674/Chny
