VATupdate
VAT

Share this post on

Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid

In a major relief to digital marketing firms having clients outside India, the Income Tax Appellate Tribunal ( ITAT ), Jaipur bench has dismissed the department’s appeal seeking disallowance from the advertiser for not charging an equalisation levy, commonly known as Google tax, on the payment made to Google Singapore on jurisdictional grounds. The ITAT bench of Dr. S. Seethalakshmi (JM) & Shri Rathod Kamlesh Jayantbhai (AM) observed that an assessee is not liable for disallowance under Section 40(a)(ib) for not charging equalisation levy on payment made to Google Singapore for AdWords.

Source Taxscan

Sponsors:

VAT news

Advertisements: