The ITAT held that the appellant, being a domain name registrar, ...

ITAT: Domain Registrar's Income Not Taxable as Royalty Under Income Tax Act, Confirms DTAA Benefits for LLPs.

January 9, 2025

Case Laws Income Tax AT

The ITAT held that the appellant, being a domain name registrar, does not own the domain names it helps register and cannot confer the right to use or transfer such domain names. Therefore, the income earned from domain name registration services is not taxable as royalty u/s 9(1)(vi) of the Act and Article 12(3)(a) of the India-USA DTAA. The ITAT affirmed the Delhi HC's decision in the appellant's own case for earlier years. Regarding treaty benefits, the ITAT held that the appellant, being an LLP, is eligible for benefits under the DTAA, relying on precedents. The income from non-domain services like web hosting and web designing does not involve transfer of technical knowledge or know-how and hence cannot be taxed as fees for included services under Article 12(4)(b) of the DTAA.

View Source

← Previous Next →

The ITAT held that the appellant, being a domain name registrar, ...

ITAT: Domain Registrar's Income Not Taxable as Royalty Under Income Tax Act, Confirms DTAA Benefits for LLPs.

January 9, 2025

Case Laws Income Tax AT

You may also like:

TDS u/s 195 - payment received for interconnect usage charges - transaction with non-treaty country - The assessee contested the taxability of these payments as...

Income accrued in India - Royalty receipts - as the appellant/assessee is only acting as a Registrar and thus offering its services to its customers for having their...

Royalty receipt - domain registration services - Domain names serve to identify such internet resources with a text base label that is easier to memorise than the...

Taxability of income in India - income from the sale of Software licenses subscription - India - Japan DTAA - CIT(A) held that the consideration received by the assessee...

Income received from sale of software licenses - Royalty - the amended definition of Royalty under the domestic law even if amended with retrospective effect cannot be...

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...

The ITAT, an Appellate Tribunal, addressed the issue of whether income deemed to accrue or arise in India through royalty and fees for technical support services. The...

The case revolves around the taxation of income earned by the assessee from licensing software to Indian customers under the India-USA Double Taxation Avoidance...

The Appellate Tribunal considered whether income earned in India by the Appellant is taxable, focusing on the denial of DTAA benefits between India and UAE. The CIT(A)...

Income accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and...

The Appellate Tribunal addressed the issue of characterizing interconnect utility charges (IUC) as 'Royalty' for TDS u/s 195 of the Income Tax Act and India-Japan DTAA....

Income taxable in India - Royalty receipts - benefit of DTAA - non-resident corporate entity - the amount received by the assessee towards reimbursement of cost of...

DTAA between India and USA - Royalty income - irrespective of the system of accounting, royalties are taxable on cash basis. - AT

In the present case, the Income Tax Appellate Tribunal (ITAT) held that when the sale of software (prime) license fees is not taxable, the fees for provisions for other...

Income accrued in India - Shipping income earned in India - India Singapore DTAA - income is exempt in the singapore - AO has made an attempt to deny the benefit of...

Quick Updates: