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of <h1>SC dismisses petition on TDS under section 195 for non-resident telecom interconnectivity payments lacking Indian jurisdiction</h1> <h3>THE DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1 (1) & ANR. Versus M/s VODAFONE IDEA LTD.</h3> The SC dismissed a Special Leave Petition concerning TDS provisions under section 195 regarding payments to non-resident telecom operators for ... TDS u/s 195 - Royalty or FTS or business profits - payment made to NTOs is towards interconnectivity charges - As decided by HC [2023 (7) TMI 1164 - KARNATAKA HIGH COURT] an assessee is entitled to take the benefit under a DTAA between two countries. Hence, the ITAT’s view that DTAA cannot be considered in proceedings u/s 201 of the Act is tenable. Assessee is not obliged to do the impossible. As facilities are situated outside India and the agreement is with a Belgium entity which does not have any presence in India. Therefore, the Tax authorities in India shall have no jurisdiction to bring to tax the income arising from extra-territorial source. HELD THAT:- We have heard learned senior counsel for the petitioners. Following the order passed in M/s. Vodafone Idea Ltd.2024 (10) TMI 601 - SC ORDER] we dismiss this Special Leave Petition also. Pending application(s), if any, shall stand disposed of. The Supreme Court, through Hon'ble Justices B. V. Nagarathna and K. V. Viswanathan, heard the Special Leave Petition following the precedent set in Deputy Director of Income Tax & Anr. vs. M/s. Vodafone Idea Ltd. [SLP(C) Diary No.24154/2024]. The Court 'dismiss[ed] this Special Leave Petition,' condoned the delay, and disposed of all pending applications. The decision adheres strictly to the earlier ruling, reflecting consistent judicial reasoning without elaboration.
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