In a relief to Urban Ladder Home Décor Solutions, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) ruled that Payments to Facebook, AWS for advertising, marketing are not taxable as Royalty. The assessee, Urban Ladder Home Décor Solutions Pvt. Ltd. is engaged in the business of dealing in home décor products. It sells its products mainly through online marketing. Hence, the assessee has placed its advertisement in the platform of Facebook, Ireland. It has also used a bulk mail facility offered by M/s Rocket Science Group, USA. The assessee has also used Amazon Web Services (AWS) offered by M/s Amazon Inc., USA, which is in the nature of providing information technology infrastructure on a rental basis. All three payees are non-residents.
Source Taxscan
Latest Posts in "India"
- High-Value Transactions Now Automatically Reported to Tax Authorities, Even If Not Disclosed in ITR
- GST Compliance for CFOs: Strategic Risk Mitigation and Operational Efficiency in Indian Enterprises
- Supreme Court: Rooh Afza Classified as Fruit Drink, Attracts Only 4% VAT in UP
- India IRN vs Europe CTC: Key Differences in E-Invoicing Models, Clearance, and Reporting
- India’s 2026 E-Invoicing Rules: Turnover Limits, 30-Day Reporting, and Mandatory 2FA Explained
