The Resource Income from domain name registration services held to be taxable royalties
Income from domain name registration services held to be taxable royalties
Resource Information
The item Income from domain name registration services held to be taxable royalties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Income from domain name registration services held to be taxable royalties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This case note sets out the Delhi Income Tax Appellate Tribunal's decision in Godaddy.com LLC v. ACIT, which held that the rendering of domain name registration services was tantamount to the rendering of services in connection with the use of intangible property that is similar to a trademark. Consequently, income received for such services was taxable as a royalty
- Language
- eng
- Label
- Income from domain name registration services held to be taxable royalties
- Title
- Income from domain name registration services held to be taxable royalties
- Language
- eng
- Summary
- This case note sets out the Delhi Income Tax Appellate Tribunal's decision in Godaddy.com LLC v. ACIT, which held that the rendering of domain name registration services was tantamount to the rendering of services in connection with the use of intangible property that is similar to a trademark. Consequently, income received for such services was taxable as a royalty
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 4 ; 3 p
- http://library.link/vocab/creatorName
-
- Dugar, A
- Bhandari, L
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- services
- royalties
- intangibles
- income classification
- case law
- Label
- Income from domain name registration services held to be taxable royalties
- Label
- Income from domain name registration services held to be taxable royalties
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Income-from-domain-name-registration-services/A9hI4srUsMA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Income-from-domain-name-registration-services/A9hI4srUsMA/">Income from domain name registration services held to be taxable royalties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Income-from-domain-name-registration-services/A9hI4srUsMA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Income-from-domain-name-registration-services/A9hI4srUsMA/">Income from domain name registration services held to be taxable royalties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
