Income from non-domain services not taxable as FTS/FIS under India-USA DTAA

GoDaddy.com Vs ACIT (ITAT Delhi)

In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Delhi has held that income earned by GoDaddy.com, LLC from domain name registration services and other web-related services provided to Indian customers is not taxable as royalty or Fees for Technical Services (FTS)/Fees for Included Services (FIS) in India. The tribunal’s decision for the assessment years 2016-17, 2017-18, 2018-19, 2019-20, and 2021-22 allows the appeals filed by the US-based company against the final assessment orders.

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