Domain name registration and web hosting are not covered in royalty ambit.
Likewise sponsorship fees for hosting conference is not taxable in the absence of any PE in india per [2023] 32 ITR (Trib)-OL 277 (ITAT[Mum]).
Domain name registration and web hosting are not covered in royalty ambit.
Likewise sponsorship fees for hosting conference is not taxable in the absence of any PE in india per [2023] 32 ITR (Trib)-OL 277 (ITAT[Mum]).
