M/S Google India Private Limited, ... vs Dy. D.I.T., Bangalore on 19 October, 2022
(iv) Inception Business (supra): In this case the assessee
was engaged in the business of brand management as well
as posting advertisements in the social portal on behalf of
their clients. The AO held the payments made by it for that
purpose to Facebook Ireland Ltd., a non-resident, to be
taxable in India.