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Sale of Space for Online Advertisement is Royalty & Taxability of Payments for Google AdWords Programme
Introduction:
When it is seen from the commercial perspective, the word ‘advertisement’ plays a vital role in the success of any business or commercial activity. The main objective of any advertisement is to reach out to customer and increase awareness of brand/product/service.
The word ‘internet/digital’ has changed the lifestyle globally including the way of conducting a business or transaction. Advertisement is not an exception in digital model and in fact online advertisement has created lot of new business opportunities across the globe.