GoDaddy Income Not Royalty or FTS, Rules ITAT Delhi

GoDaddy.com LLC Vs ACIT (ITAT Delhi) ITAT Delhi held that the revenue received by GoDaddy.com LLC from Indian customers for providing services such as domain registration, web hosting, email, etc., is not taxable as royalty or FTS under ITA and/or India-USA DTAA. This case before the Income Tax Appellate Tribunal (ITAT) Delhi involved GoDaddy.com LLC, a US-based company, and the Assistant Commissioner of Income Tax (ACIT) regarding the taxability of revenue received by GoDaddy from Indian customers for providing various online services. GoDaddy offered services including domain name registrati...