ITAT reviews its 2018 Order

The Bengaluru-bench of Income Tax Appellate Authority (ITAT), setting aside its 2018 order, ruled that the payments made by Google India Pvt Ltd (GIPL) to Google Ireland Ltd (GIL) between 2007-08 and 2012-13 is not a royalty and hence, it is not subject to withholding tax. The Bengaluru-bench of ITAT gave this ruling after re-examining the matter on the orders of the Karnataka High Court.