In Part I of this two-part guest post on the Google Adwords royalty tax case, Adarsh had explained the critical facts/evidence recorded in the case along with the critical findings of fact made by ITAT from such evidence. In Part II of the post below, he discusses the Tribunal’s findings on the legal issues and critically analyses them. The ITAT Bengaluru Order in the Google AdWords Royalty Tax Case – Part II Adarsh Ramanujan Application of the Law to the…

We are pleased to bring to you a two-part guest post by Adarsh Ramanujan. Adarsh is an advocate primarily assisting clients as a litigation attorney. He has recently started his own counsel practice with offices in Delhi and Chennai after having spent considerable time with Lakshmikumaran & Sridharan at their New Delhi and Geneva offices. He obtained his B.Sc. LL.B. (Hons.) degree (Gold Medalist) from National Law University, Jodhpur  and LL.M. degree from University of California, Berkeley. He is a…