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The Tribunal in [2023] 30 ITR (Trib)-OL 210 (ITAT[Bang]) gave a green flag chit to Google from royalty tax on revenues derived from advertising space on a website on the theory that if the online advertisement was already covered under definition of royalty, then bringing it as part of equalisation levy ( EL) scheme in 2016 would not have arisen. 

Further drawing conclusions from the recommendation of the High-Powered Committee (“HPC”) on electronic commerce and taxation, set up by the Central Board of Direct Taxes (“CBDT”) the bench held that such payment are subject to EL only from 2016 onwards. 

Hope that the department does not challenge this decision any further. 

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