Income of GoDaddy.com from domain name registration and non-domain service not taxable in India

Go Daddy. Com LLC Vs ACIT (ITAT Delhi) ITAT Delhi held that income earned by GoDaddy.com from providing domain name registration services to Indian Customers is not taxable in India. Further, income from provision of non-domain service fall outside ambit of Fee for Technical Services and hence not taxable. Facts- The GoDaddy.com LLC a limited liability company is one of the world’s largest Internet Corporation, for Assigned Names and Numbers (“ICANN”) accredited domain name registrars and provided other web services to its customers across the world. The Appellant, through its website (G...