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TMI Blog2019 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... By suggesting that the Petitioner is already engaged in the same business and therefore would be aware about intrinsic nature services rendered, is begging the question. In plain terms, the impugned orders cannot survive the test of following principles of natural justice. In the result, the orders are quashed only on this ground. Since the declaration of non deduction on payments, which according to the Petitioner had not accrued is in any case small element of the entire amount, we have not expressed any opinion on the same. However, the impugned orders being composite, it would be pointless to split it in two parts, first part for enabling the Petitioner to file Appeal and the other part remanding for fresh consideration. - Petition disposed off accordingly. - WRIT PETITION NO. 1788 OF 2019 - - - Dated:- 29-7-2019 - AKIL KURESHI S.J. KATHAWALLA, JJ. Mr. Vikram Nankani, Sr. Adv. a/w. Ms. Fereshete Sethna, Mr. Anay Banhatti, Ms. Mrunal Parekh, Mr. Hasmukh Ravaria, Mr. Rishabh Dubey i/b. DMD Advocates for the Petitioner. Mr. P.C. Chhotaray for Respondent Nos. 1 to 3. P.C.: 1. Heard the learned Counsel for parties for final di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner filed a detailed submission before the authority on 5th April, 2018 offering its own version and explanation why the deduction of tax at source under Section 194C of the Act already made was proper and that the deduction under Section 194J of the Act was not called for. 3. This proceeding went on for a long time. Further replies and representations of the Petitioner were brought on record. Eventually, the Income Tax Officer (TDS) passed his impugned orders under Section 201 (1) / 201 (1A) of the Act and, as noted above, held that the Petitioner had short tax deducted / not deducted tax at source to the tune of ₹ 91.10 Crores during the assessment years. 4. These orders, the Petitioner has challenged in the present Petition. The Petition is mainly pressed on the ground of breach of principles of natural justice, to which, we would elaborate at a later stage. The Petition is strongly resisted by the department, whose Counsel raised the preliminary contention that the impugned orders are appealable. The Petitioner must be relegated to such appeal remedy. Writ Petition directly challenging the orders, should not be entertained. On merits also, the Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned orders traces its source to various replies given by the officers of the Petitioner company and the representations filed by the Petitioner before the said authority. Accordingly, the Income Tax Officer (TDS) has filed an Additional Affidavit in Reply dated 26th July, 2019. We would focus our attention to the contents of the impugned orders, the contents of the previous Affidavit in Reply filed on 11th July, 2019 and the latest Additional Affidavit in Reply dated 26th July, 2019, in order to ascertain whether the Petitioner's contention of breach of natural justice is correct. 9. In the impugned order, in order to hold that the services availed by the Petitioner are in the nature of the technical services, the Income Tax Officer (TDS) has observed as under : How Google and facebook ads work for its clients can be understood as given in the respective websites in the following paragraphs : How does Facebook Ads work ? : The way Facebook determines what ads to show based on information provided by a user's online activity. By using things such as age, location, page likes, app use and even data from the mobile websites you browse, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Finance, etc.) What school did they attend ? (High schools, colleges, graduate school etc.) What years were they in undergrad ? (Select a range of years people graduated) Another great example could be moms. Damographics could target not only are they a mom, but what type ? (Big-city moms, fit moms, corporate moms, green moms, moms of pre-school age children, moms of high school kids, new moms, soccer moms, stay-at-home moms, trendy moms, sports moms) Interests reach specific audiences by their interests and this is where things can get really interesting, because you can type in just about any brand, place, or topic and target those users if the audience is large enough. This category include : apps they use, posts they share on their timelines, and pages they Like . Not surprising, the Interests section includes the most targeting options. There are tons of categories, with even more subcategories. The category breakdown is as follows : Business and Industry Entertainment Family and Relationships Fitness and Wellness Food and Drink ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The relevance of your keywords 2. If your ad copy and CTA deliver what the searcher expects based on their search. 3. The user experience of your landing page. You QS is where you should focus most of your attention when you first set up your Google Ad campaign - even before you increase your bid amount. The higher your QS, the lower your acquisition costs will be and the better placement you'ill get. Ad Capaign Types : Search, Display, and Video You can select from one of three campaign types on Google Ads : search, display, or video. Let's cover the optimal uses for each and why you might choose one cover the other. Search Ads Search ads are text ads that are displayed on Google results pages. As an example. Google Pocket Squares Volume 80,500/mo/Competition 1 All Shopping Images Videos News More About 85,000,000 results (0.54 seconds) The TieBar Pocket Squares / Well-Made, Wallet Friendly/The TieBar.com Ad www.theUebar.com/ A celebrity secret for years. Fine mens accessories don't have to cost a fortune. The Look Witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds will place you in front of a video, disrupting the user's behavior just enough to grab their attention. Location When you first set up your Google Ad, you'll select a geographical area where your ad will be shown. If you have a storefront, this should be in a reasonable radius around your physical location. If you have an ecommerce store and a physical product, your location should be set in the places where you ship. If you provide a service or product that is accessible worldwide, then the sky's the limit. Your location settings will play a role in placement. For instance, if you own a yoga studio in San Francisco, someone in New York that enters yoga studio will not see your result, no matter your AdRank. That's because Google's main objective is to display the most relevant results to searchers, even when you're paying. Keywords Keyword research is just as important for paid ads as it is for organic search. Your keywords need to match searcher intent as much as possible. That's because Google matches your ad with search queries based on the keywords you selected. Each ad group ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Swimming Levels Our Fantastic Facilities - FAQ Our Client's Own Words A search for baby swim lessons yielded this result. The copy is concise and uses the limited space wisely to convey their message and connect with their target audience. The Swim Revolution knew to put the keyword in their headline so we instantly know that this ad matches what we're looking for. The description tells us why this is the best option for swim lessons because it addresses the concerned of their persona - a parent looking to enroll their baby in a swim class. They use words like skills , fun , confidence , and comfort in the water to ease our nerves about putting a baby in a pool and to prove to us that we will get what we want out of this class - an infant that can swim. This kind of ad copy will get you clicks, but conversions will result from carrying this level of intention into your landing page copy. Ad Extensions If you're running Google Ads. you should be using Ad Extensions for two reasons : they're free, and they give users additional information and another reason to interact with your ad. These extension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Get Extra Bucks Rewards by Shopping at CVS Pharmacy Online. Start Saving Today! 1 Coca-Cola Plaza Nw Nat, Atlant, GA - Open today 7:00 AM - 6:00 PM Offer Extensions work if you're running a current promotion. It can entice users to click your ad over others if they see that your options are discounted compared to your competitions. $19.99 Same Day Flowers / Delivery in 4 Hours or Less Ad www.fromyouflowers.com/ ***** Rating for fromyouflowers.com : 4.5 - 86,772 reviews - Email reply time : 3 hours Hand Delivery in 4 Hours - 20 % Off All Items - Best Value Flowers - CBS News! Satisfaction Guarantee. $ 19.99 Same Day Delivery Types : Birthday, Sympathy, Romance, Get Well. Value Arrangement : from $ 19.99 - Florist Designed Bouquet More App Extensions provide a link to an app download for mobile users. This reduces the friction from having to perform a new search to find and download the app in an AppStore. Claritymoney.com / Clarity Money - Budget Manager / See Your Expenses in One Place Ad app.claritymoney.com/budget Take control of your budget and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to the advertising agencies which are purely in the nature of technical services. The web portals are giving specific services which are based on digital behaviour of the clients by placing appropriate ads when targeted group is indulging in web search. Various parameters like country, age, location, gender, preferences etc. are applied for satisfying the needs of the advertiser company for targeted advertising which is highly technical in nature. In paragraph 5, of the order, I have given a long list of the parties to whom such payments have been made. 9. I respectfully submit that I have done substantial research into the subject of advertising on on-line platform and elaborately discussed the system in my order and come to the conclusion that the payment is made for technical services. I have given detailed reasons for my conclusion. It is not a summary order but a speaking order. The subject has to be examined in detail in the appellate channel. I respectfully submit that there is no scope for interference through a writ petition. 12. Thus, in this Affidavit in Reply also, he refers to his elaborate discussion in the impugned orders, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial. 15. We do not grudge, the Income Tax Officer (TDS) carrying out such research, devoting time and energy in doing so nor do he find anything objectionable about his final order based on such information which he may from reliable and legitimate sources collect. Nevertheless, none of this would be permissible without following the principles of natural justice. The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner. By suggesting that the Petitioner is already engaged in the same business and therefore would be aware about intrinsic nature services rendered, is begging the question. In plain terms, the impugned orders cannot survive the test of following principles of natural justice. In the result, the orders are quashed only on this ground. Since the declaration of non deduction on payments, which according to the Petitioner had not accrued is in any case small element of the entire amount, we have not expressed any opinion on the same. However, the impugned orders being composite, it would be pointless to split it in two parts, first part for enabling the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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