Delhi HC: Payment for domain fee registration is not Royalty

https://ift.tt/PCn0YQt The Delhi high court ruled that fees received by a US domain name registrar for providing registration services are not taxable as royalty. The court considered the accreditation agreement between the registrar and ICANN, stating that the registrar does not have proprietorship rights in the domain name and therefore cannot transfer the right to use it.

https://ift.tt/mFJldo2 from Times of India https://ift.tt/PCn0YQt