OrbitaxIndian Income Tax Appellate Tribunal Holds No Equalization Levy Due on Online Ad Services for Non-Resident Targeting Non-Indian Audience
|Approved Changes|India
The Jaipur Income Tax Appellate Tribunal (ITAT) issued an order on 7 October 2022 concerning the deduction of the equalization levy on payments made to a non-resident for online advertising. The case involved an Indian provider of support services for online advertisement, digital marketing, and web design (the assessee). For the year concerned, the assessee claimed a deduction for payments ma…
Continue Reading
