Delhi High Court - Orders
Godaddy.Com Llc vs Assistant Commissioner Of Income Tax on 25 February, 2019
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat, Prateek Jalan
$~27
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 891/2018
GODADDY.COM LLC ..... Appellant
Through: Mr. G.C. Srivastava, Mr. Suvinay K.
Dash, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
Through: Mr. Ruchir Bhatia, Senior Standing
Counsel
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN
ORDER
% 25.02.2019
Heard.
Admit.
Mr. Ruchir Bhatia, Senior Standing Counsel accepts notice on behalf of the respondent.
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.
S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 25, 2019 pkb