Domain Name Registration Fees Classified as Royalties u/s 9(1) of the Income-tax Act.

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Full Text of the Document

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....Receipts from domain name registration - the charges received by the assessee for services rendered in respect of domain name is royalty within the meaning of Clause (vi) read with Clause (iii) of Explanation 2 to Section 9(1) of Income-tax Act.....