Domain Name Registration Fees Classified as Royalties u/s 9(1)(vi) of Income Tax Act; Taxable in India and USA.

Income deemed to accrue or arise in India - Chargeability of receipt from domain name registration as royalty under the domestic law as well as India-USA Double Tax Avoidance Agreement (DTAA) - the consideration received by the assessee from registration of domain names is in the nature of royalty under section 9(1)(vi) of the Act and is taxable as such - AT .....

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