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Income from services rendered in connection with domain name registration is assessable as royalty Income
Case Law Details
- Case Name
- Godaddy.com LLC Vs. ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Godaddy.com LLC Vs. ACIT (ITAT Delhi)
Rendering of services for domain registration is rendering of services in connection with the use of an intangible property which is similar to trademark. Therefore, the charges received by the assessee for services rendered in respect of domain name is royalty within the meaning of Clause (vi) read with Clause (iii) of Explanation 2 to Section 9(1) of Income-tax Act.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned Dispute Resolution Panel-1, N...
