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of <h1>Special leave petitions dismissed: interconnectivity payments to non-resident telecom operators not liable as royalty/FTS under Section 195</h1> <h3>THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION Versus M/s DEUTSCHE TELEKOM AG</h3> The SC dismissed the special leave petitions, holding that payments to non-resident telecom operators for interconnectivity charges fall within the ... TDS u/s 195 - Royalty or FTS or business profits - payment made to NTOs is towards interconnectivity charges - Assessee is an ILD license holder and responsible for providing connectivity to calls originating/terminating outside India. HELD THAT:- Following the order passed in M/s. Vodafone Idea Ltd. [2024 (10) TMI 601 - SC ORDER] these special leave petitions also stand dismissed. '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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