https://www.taxtmi.com/caselaws?id=358279 Receipts from domain name registration were treated as royalty because domain names were regarded as intangible commercial rights having characteristics similar to a trade mark, and the service was considered connected with the use of that intangible property. Authorities concerning satellite transponder capacity and telecom bandwidth were distinguished as inapplicable. The Tribunal therefore held the receipts taxable as royalty under section 9(1)(vi) read with the relevant Explanation, and sustained the addition. en-us Tue, 03 Apr 2018 00:00:00 +0530 Mon, 09 Apr 2018 07:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358279 Receipts from domain name registration were treated as royalty because domain names were regarded as intangible commercial rights having characteristics similar to a trade mark, and the service was considered connected with the use of that intangible property. Authorities concerning satellite transponder capacity and telecom bandwidth were distinguished as inapplicable. The Tribunal therefore held the receipts taxable as royalty under section 9(1)(vi) read with the relevant Explanation, and sustained the addition. Case-Laws Income Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358279