Income from Domain Name Registration Services Held to be Taxable Royalties

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.