Receipt from domain name registration not fall in category of royalty & hence not taxable

PDR Solutions FZC Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that in absence of rights in the domain name, receipt from domain name registration doesn’t fall in the category of royalty as defined under Article 12(3) of India-UAE DTAA.

Facts- The assessee is

Please become a Premium member. If you are already a Premium member, login here to access the full content.