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of <h1>SLPs dismissed: Interconnectivity payments to non-resident telecom operators by ILD licensee not subject to TDS under Section 195</h1> <h3>The Deputy Commissioner of Income Tax & Ors. Versus M/s. Singapore Telecommunications Limited, Singapore & Anr.</h3> SC dismissed the SLPs and held that payments made to non-resident telecom operators for interconnectivity charges by an ILD licensee do not attract TDS ... 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 are also dismissed wherein as held that this petition is covered by the judgment of this Court in Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] which has been followed in other cases also. We also follow order passed by this Court in M/s. Deutsche Telekom AG) [2025 (1) TMI 1601 - SC ORDER] wherein a reference is made to order M/s. Vodafone Idea Ltd.) [2024 (10) TMI 601 - SC ORDER] 'Delay condoned.' Pursuant to the order dated 26.07.2024 in SLP (C) Diary No. 24154/2024 (Deputy Director of Income Tax & Anr. v. M/s. Vodafone Idea Ltd.), these Special Leave Petitions are: 'also dismissed.' The Court also follows the order dated 15.01.2025 in SLP (C) Diary No. 54349/2024 (Deputy Director of Income Tax v. M/s. Deutsche Telekom AG), which made reference to the 26.07.2024 Vodafone Idea order. The ruling disposes of the pending application(s). The decision thus adheres to precedent established in the Vodafone Idea order, applying that holding to the present petitions and rejecting the challenges without further adjudication on substantive issues.
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