GODADDY.COM,LLC,GURUGRAM vs. ACIT, CIRCLE 1(3)(1), INTERNATIONAL TAXATION, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES : D : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI BRAJESH KUMAR SINGH
PER ANUBHAV SHARMA, JM:
These are appeals preferred by the assessee against the final assessment orders of the Asstt. Commissioner of Income Tax, Circle International Taxation
ITAs No.1558 to 1561/Del/2022
2
1(3)(1), New Delhi (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the ld. AO are as under:-
ITA No.
Assessment
Year
AO who passed the final assessment order & Date of order
Section of the Income
Tax Act, 1961 (‘the Act’, for short) under which the AO passed the order
1558/Del/2022
2016-17
ACIT,
Circle
International
Taxation
1(3)(1),
New Delhi, dated
09.05.2022
147 r.w.s. 144C(13)
1559/Del/2022
2017-18
- Do -
- Do -
1560/Del/2022
2018-19
- Do -
143(3) r.w.s.
144C(13)
1561/Del/2022
2019-20
- Do -
- Do -
3027/Del/2023
2021-22
ACIT,
Circle
International
Taxation
1(3)(1),
New Delhi, dated
31st August, 2023
- Do -
The facts in brief are that Godaddy.com, LLC, a Delaware limited liability company, is one of the world’s largest Internet Corporation for Assigned Names and Numbers (“ICANN”) accredited domain name