Income Received by GoDaddy.Com as Consideration for Providing Domain Name Registration Services Amount to ‘Royalty’ u/s 9(1)(vi) of Income Tax Act: Delhi HC Upholds the Order of ITAT

The Delhi High Court ruled in favour of and held that Consideration for providing domain name registration service amounts to Royalty under section 9(1)(vi) of the Income Tax Act
GoDaddy - Delhi High Court -Income Tax Act - TAXSCAN

The Delhi High Court has held that income received by GoDaddy.Com as consideration for providing domain name registration services amounts to ‘Royalty’ under section 9(1)(vi) of the Income Tax Act, 1961.                        The appellant/revenue seeks to assail the order dated 26.05.2023 passed by the Income Tax Appellate Tribunal [“the Tribunal”] which was in favour of…

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