OrbitaxIndian High Court Overturns Income Tax Appellate Tribunal Decision that Domain Name Registration Services Fees Constitute Taxable Trademark Royalties
|Approved Changes|India
On 11 December 2023, the Delhi High Court issued a judgment concerning whether fees for website domain name registration services should be considered trademark royalty payments subject to withholding tax. The case involved GoDaddy.com LLC, a provider of web hosting and domain registration services. In the year concerned, GoDaddy reported its income from web hosting as royalty income subject to…
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