ITAT order imposing Royalty Taxation on Google for ‘Adwords Program’ quashed by Karnataka High Court for violation of natural justice

The Court opined that the order by ITAT violated principles of natural justice and fair play as the appellant was not afforded an opportunity to rebut fresh evidence.

The Karnataka High Court recently quashed an order of the Income Tax Appellate Tribunal (ITAT) imposing royalty taxation on Google India Private Limited (Google) for 'Adwords program' on the ground of violation of principles of natural justice (Google India Private Limited v. Commissioner of Income Tax).

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