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2018 (7) TMI 1809 - AT - Income TaxReceipts from domain name registration - whether should be charged to tax as royalty as per the provisions of section 9(1)(vi) read with section 115A of the Act? - Held that:- As decided in assessee's own case [2018 (4) TMI 390 - ITAT DELHI] Hon’ble Apex Court in the case of Satyam Infoway Ltd. (2004 (5) TMI 529 - SUPREME COURT OF INDIA) has held that the domain name is a valuable commercial right and it has all the characteristics of a trademark and accordingly, it was held that the domain names are subject to legal norms applicable to trademark. The rendering of services for domain registration is rendering of services in connection with the use of an intangible property which is similar to trademark. 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. In view of the above, we uphold the orders of the lower authorities on this point and reject ground of the assessee’s appeal.
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