| COURT: | ITAT Delhi |
| CORAM: | G. D. Agrawal (P), Suchitra Kamble (JM) |
| SECTION(S): | 9(1)(vi) |
| GENRE: | International Tax |
| CATCH WORDS: | domain registration fees, royalty |
| COUNSEL: | S. P. Singh |
| DATE: | April 3, 2018 (Date of pronouncement) |
| DATE: | April 4, 2018 (Date of publication) |
| AY: | 2013-14 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 9(1)(vi) Royalty: Domain name is an intangible asset which is similar to trademark. Consequently, income from services rendered in connection with such domain name registration is assessable as "royalty" u/s 9(1)(vi) of the Income-tax Act | |
It is now settled law that with the advent of modern technology particularly that relating to cyberspace, domain names or Internet sites are entitled to protection as a trade mark because they are more than a mere address. The rendering of Internet services is also entitled to protection in the same way as goods and services are, and trade mark law applies to activities on Internet
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