ITAT, Jaipur: Equalisation Levy Not Applicable Where Target Audience Are Outside India - (14 Oct 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Jaipur has observed that an equalisation levy is not payable on advertising payments where advertisers or the target audience are located outside India.
Tags : INCOME TAX APPELLATE TRIBUNAL EQUALISATION LEVY ADVERTISERS
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