Assessee, an internet advertising agency, had paid certain amount of consideration to Facebook Ireland Ltd. (FIL) for uploading and display of banner advertisement for its clients. Assessing Officer held that that FIL allowed assessee right to use or access Facebook Ad Platform, thereby constituting payment made by assessee as royalty under section 9(1)(vi) as well as under article 12 of India Ireland DTAA.He disallowed same applying provisions of section 40(a)(i).Commissioner (Appeals) confirmed disallowance. Tribunal held that  on similar issue Tribunal in Urban Ladder Home Décor Solutions (P.) Ltd. v. Asstt. CIT [IT(TP) Appeal Nos. 615 to 620 (Bang.) of 2020, dated 17-8-2021] had held that main purpose of making payment was to place advertisements only and not to use facilities provided by non-resident company and thus payments made by assessee to non-resident company could not be considered as royalty payments. Therefore, there was no requirement to deduct tax at source from advertisement payments made for using information technology facility under section 195. (AY. 2015-16)