{"id":63864,"date":"2026-08-05T17:25:34","date_gmt":"2026-08-05T11:55:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/godaddy-com-llc-v-acit-it-2025-123-itr-29-170-taxmann-com-408-delhitrib-2\/"},"modified":"2026-08-05T17:25:34","modified_gmt":"2026-08-05T11:55:34","slug":"godaddy-com-llc-v-acit-it-2025-123-itr-29-170-taxmann-com-408-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/godaddy-com-llc-v-acit-it-2025-123-itr-29-170-taxmann-com-408-delhitrib-2\/","title":{"rendered":"GoDaddy.com, LLC v. ACIT (IT) (2025) 123 ITR 29 \/ 170 taxmann.com 408 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer denied treaty benefits on the ground that the assessee, being a Delaware Limited Liability Company, was a fiscally transparent entity. The Tribunal held that &#8220;liable to tax&#8221; denotes the legal liability to taxation and not actual payment of tax. Accordingly, the assessee was entitled to the benefits of the India-USA Double Taxation Avoidance Agreement. <strong>(<\/strong>AY. 2016-17 to 2019-20 &amp; 2021-22).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 : Double taxation relief-Non-resident-Delaware Limited Liability Company-Fiscally transparent entity-Liable to tax in USA-Treaty benefits available-DTAA-India-USA.<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63864","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gC4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63864","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=63864"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63864\/revisions"}],"predecessor-version":[{"id":63865,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63864\/revisions\/63865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}