Providing domain and web hosting service cannot be considered as Royalty – JSCO | SITG

Saturday International Tax Gyan!! (SITG No. 136) #taxmadeeasy #taxinpic

Amount received by a registrar during the process of registering Domain Name, could not be considered to royalty as per the DTAA {PDR Solutions FZC Vs Deputy Commissioner of Income Tax [2023] 146 taxmann.com 84 (Mumbai Trib.)[30 12 2022]}