Income deemed to accrue or arise in India - Chargeability of ...

Case Laws Income Tax

February 15, 2023

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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Income deemed to accrue or arise in India - Chargeability of ...

Case Laws Income Tax

February 15, 2023

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