{"id":178,"date":"2018-04-29T09:15:01","date_gmt":"2018-04-29T09:15:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/godaddy-com-llc-v-acit-delhitrib-www-itatonline-org\/"},"modified":"2018-08-26T10:58:02","modified_gmt":"2018-08-26T10:58:02","slug":"godaddy-com-llc-v-acit-delhitrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/godaddy-com-llc-v-acit-delhitrib-www-itatonline-org\/","title":{"rendered":"Godaddy.com LLC v. ACIT  ( 2018) 193 TTJ 137\/170 ITD 217 \/165 DTR 57(Delhi)(Trib) , www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the assesse the Tribunal held that ;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 &#8220;royalty&#8221;, therefore, 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.( ITA No. 1878\/Del\/2017, dt. 03.04.2018)(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi):Income deemed to accrue or arise in India \u2013 Royalty &#8211; 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 &#8220;royalty&#8221;-DTAA- India -USA  [ S. 115A, Art .12 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-178","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=178"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/178\/revisions"}],"predecessor-version":[{"id":2161,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/178\/revisions\/2161"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}