Domain Name Registration Fees Not Royalty: Delhi HC

Fees Received for Facilitating Registration of Domain Names (Trademark) Owned by Third Party, i.e., Customers Cannot be Treated as Royalty Overview: Registration services provided by domain name registrars to its customers for registration of their particular trademark (domain name) cannot be considered as if the registrar has inferred any right or transferred any right to use such domain name to the customer. This has been held by High Court of Delhi in the case of Godaddy.Com LLC v. Assistant Commissioner of Income-tax [2023] 157 taxmann.com 256 (Delhi)[11-12-2023]. Facts of the case: 1. Ass...