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ELP Tax Alert: ITAT upholds internet domain registration receipts taxable as royalty

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Recently, the Delhi ITAT in the case of M/s GoDaddy.com LLC vs ACIT has upheld that the receipts earned from internet domain registration fees is taxable as royalty within the meaning of Explanation 2 to section 9(1)(vi) of the Income-tax Act, 1961.

ITAT observed that domain name has all the characteristics similar to a trademark and hence, domain name is an intangible asset. Accordingly, the income earned from registration of domain name is royalty since the same is in the nature of providing services in connection with the use of trademark.

Our Alert on the case is attached herewith. Read more

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