https://www.taxtmi.com/caselaws?id=447034 A registrar that only facilitates domain name registration, without any proprietary interest, exclusive ownership, or right to transfer or license the domain name, receives consideration for services and not for the use of, or right to use, property. The court distinguished passing off jurisprudence on protection of domain names from the tax characterisation issue, and held that those principles concern the rights of the registrant or owner, not the registrar. Accordingly, the registration receipts did not constitute royalty under Section 9(1)(vi) of the Income-tax Act, 1961, and the addition treating them as royalty was unsustainable. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 18 Feb 2026 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447034 A registrar that only facilitates domain name registration, without any proprietary interest, exclusive ownership, or right to transfer or license the domain name, receives consideration for services and not for the use of, or right to use, property. The court distinguished passing off jurisprudence on protection of domain names from the tax characterisation issue, and held that those principles concern the rights of the registrant or owner, not the registrar. Accordingly, the registration receipts did not constitute royalty under Section 9(1)(vi) of the Income-tax Act, 1961, and the addition treating them as royalty was unsustainable. Case-Laws Income Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447034