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Tds on google india pvt. ltd.

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(Querist)
05 September 2012 Is TDS deductible on advertisement chg. paid to Google India Pvt. Ltd.

As per the latest case study - "ITA No. 4332/Mum/2009 – Assessment year: 2006-07
Pinstorm Technologies Pvt. Ltd. Vs ITO", TDS is not deductible on payment to Google Ireland Ltd.

Whether the same provisions applicable to Google India P. L.

Pl guide.
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
06 September 2012 The same shall be deducted @ 2% under 194C.

Anuj
femaquery@gmail.com

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