Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
