WILD WEST DOMAINS, LLC,GURGAON vs. ACIT, CIRCLE-3(1)(1), INT. TAX. , NEW DELHI
What did the Tribunal hold?
The Tribunal held that the assessee is a tax resident of the USA and is entitled to the benefits of the India-USA DTAA. It also held that the income from domain name registration, web hosting, and similar services does not qualify as 'fees for included services' as it does not 'make available' any technology to the recipient.
What were the facts?
The assessee, a US-based LLC, provided domain name registration, web hosting, and other related services to Indian customers. The Assessing Officer (AO) and Dispute Resolution Panel (DRP) denied the benefit of the India-USA DTAA, holding the assessee not to be a tax resident and its income taxable as fees for technical services.
What were the issues?
Whether the assessee, a US LLC, qualifies as a tax resident for DTAA benefits and whether its income from domain registration and web hosting services constitutes 'fees for included services' under the DTAA.
Which sections of the Income-tax Act were involved?
Section 9(1)(vii),Section 115A,Section 234A,Section 234B,Section 234D,Section 244A,Section 270A,Section 274
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Cases cited in this judgment(3)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Union of India v. Azadi Bachao Andolan691 citing263 ITR 706 · 2003 · SC · Read judgment
- Linklaters LLP v. Income-Tax Officer, International Taxation, Ward 1(1)(2) Mumbai13 citing40 SOT 51 · 2010 · ITAT
- Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT7 citing452 ITR 111 · 2023 · HC
Income Tax Appellate Tribunal, DELHI BENCH “D” NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI CHALLA NAGENDRA PRASAD
PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the assessment order dated 23.06.2022 passed u/s 143(3) r.w.s. 144C(13) of the Act pursuant to the directions of the DRP dated 18.05.2022 u/s 144C(5) of the Act for the AY 2019-20. Assessee raised the following grounds:
I.T.A.No.1774/Del/2022
“GENERAL
On the facts and circumstances of the case
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