Special leave petitions dismissed: interconnectivity payments to non-resident telecom operators not liable as royalty/FTS under Section 195 The SC dismissed the special leave petitions, holding that payments to non-resident telecom operators for interconnectivity charges fall within the ...
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Special leave petitions dismissed: interconnectivity payments to non-resident telecom operators not liable as royalty/FTS under Section 195
The SC dismissed the special leave petitions, holding that payments to non-resident telecom operators for interconnectivity charges fall within the principles applied in the earlier Vodafone Idea Ltd. order; accordingly tax deduction at source under section 195 need not be treated as imposing liability for royalty, FTS, or business profits in the circumstances considered, and the appeals fail.
"Delay condoned." Pursuant to the Court's earlier order dated 26.07.2024 in SLP (C) Diary No.24154/2024 (Deputy Director of Income Tax & Anr. Vs. M/s. Vodafone Idea Ltd.), the present special leave petitions are dismissed on the same footing. The dismissal follows the reasoning and directive of the referenced order; no separate substantive adjudication is recorded here. All pending application(s) in these matters "shall also stand disposed of."
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