The Resource Income from domain name registration services held to be taxable royalties

Income from domain name registration services held to be taxable royalties

Label
Income from domain name registration services held to be taxable royalties
Title
Income from domain name registration services held to be taxable royalties
Creator
Subject
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
Instantiates
Publication
Label
Income from domain name registration services held to be taxable royalties
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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