Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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ITAT ruled in favor of the assessee, determining tax liability for services provided to Indian customers under India-USA DTAA. The tribunal held that income from domain name registration services is not taxable in India under section 9(1)(vi) or Article 12(3). Additionally, non-domain services like web hosting and web designing do not constitute technical knowledge transfer and thus fall outside the scope of Fees for Independent Services (FIS) under Article 12(4)(b). The assessee qualifies as a resident under Article 4 of the treaty and is entitled to avail DTAA benefits, with the fundamental power to tax distinguished from actual tax payment.
ITAT ruled in favor of the assessee, determining tax liability for services provided to Indian customers under India-USA DTAA. The tribunal held that income from domain name registration services is not taxable in India under section 9(1)(vi) or Article 12(3). Additionally, non-domain services like web hosting and web designing do not constitute technical knowledge transfer and thus fall outside the scope of Fees for Independent Services (FIS) under Article 12(4)(b). The assessee qualifies as a resident under Article 4 of the treaty and is entitled to avail DTAA benefits, with the fundamental power to tax distinguished from actual tax payment.
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