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Google India - AdWords royalty

High Court·2017·TDS
Facts

Google India remitting payments to Google Ireland for AdWords.

Issue

Whether the payments constitute royalty/FTS requiring TDS under Section 195?

Held

Payments are royalty under the India-Ireland DTAA; TDS required.

Ratio

Use of brand and proprietary processes triggers royalty character. (Subsequently affected by Engineering Analysis SC ruling on copyrighted articles.)

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