India: Fees received for domain name registration services not taxable as royalty (High Court decision)
A High Court decision concerning fees received for domain name registration services
A High Court decision concerning fees received for domain name registration services
The Delhi High Court held that fees received by a U.S. company for providing domain name registration services were not taxable as a royalty because the U.S. company was merely acting as a registrar.
The court found that the U.S. company did not have any proprietorship rights in the domain name and could not grant the rights or transfer the right to use the domain name to another person or entity.
The case is: Godaddy.com LLC v. ACIT
Read a December 2023 report [PDF 420 KB] prepared by the KPMG member firm in India
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