https://www.taxtmi.com/highlights?id=73620 Income accrued in India - Royalty receipts - as the appellant/assessee is only acting as a Registrar and thus offering its services to its customers for having their domain names registered.The aforementioned principle may have been attracted if the appellant/assessee had granted rights in or transferred the right to use its domain name, i.e., Godaddy.com, to a third person. Therefore, the fee received by the appellant/assessee for registration of domain names of third parties, i.e., its customers, cannot be treated as royalty. - HC en-us Sat, 16 Dec 2023 16:25:54 +0530 Sat, 16 Dec 2023 16:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73620 Income accrued in India - Royalty receipts - as the appellant/assessee is only acting as a Registrar and thus offering its services to its customers for having their domain names registered.The aforementioned principle may have been attracted if the appellant/assessee had granted rights in or transferred the right to use its domain name, i.e., Godaddy.com, to a third person. Therefore, the fee received by the appellant/assessee for registration of domain names of third parties, i.e., its customers, cannot be treated as royalty. - HC Highlights Income Tax Sat, 16 Dec 2023 16:25:54 +0530 https://www.taxtmi.com/highlights?id=73620