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2. As per the petitioner, it is engaged in the business of providing domain name services, including domain name registration, web hosting, web designing, SSL certification, etc.

3. Mr. Sachit Jolly, learned Senior Counsel submitted that the petitioner had not only succeeded in its appeal before the Income Tax Appellate Tribunal Delhi Benches 'D', New Delhi (hereinafter referred to as 'Tribunal'), but said order has been affirmed by this Court in the case of GoDaddy.com LLC vs. Asst. Commissioner of Income Tax, 2023:DHC:8834:DB vide its order dated 11.12.2023. He submitted that it has been clearly held that domain name registration charges are essentially for granting the right to use the petitioner's services and are not exigible to income tax as per the provisions of the Act of 1961 read with the terms of the India-USA Double Taxation Avoidance Agreement (hereinafter referred to as 'India-USA DTAA'), still the Competent Authority has outrightly rejected petitioner's application under Section 197 of the Act of 1961.