2019 (2) TMI 2080 - HC - Income Tax

Income deemed to accrue or arise in India - royalty receipts - consideration for providing domain registration services - HELD THAT - The following question of law arises in this appeals Whether in the facts of the case and in law the Tribunal erred in holding that the income received by the Appellant as a consideration for providing domain registration services amounted to royalty under section 9(1)(vi) of the Income Tax Act 1961 ? List on 29.07.2019.

Summary

The Delhi High Court heard a case where the question of law was whether income from domain registration services is considered 'royalty' under section 9(1)(vi) of the Income Tax Act, 1961. The case was admitted for further proceedings. The next hearing is scheduled for 29.07.2019.