OrbitaxIndia Income Tax Appellate Tribunal Again Holds Domain Name Registration Service Fees Constitute Trademark Royalties Subject to Tax
|Approved Changes|India
The Delhi Income Tax Appellate Tribunal (ITAT) issued an order on 23 September 2022 concerning the taxation of domain name registration service fees and web hosting services. The case involved GoDaddy.com LLC, a provider of web hosting and domain registration services, which appealed an assessment order pertaining to the assessment year 2015-16. GoDaddy raised several grounds of appeal, includ…
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