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of <h1>SC upholds no tax deduction on payments to non-resident telecom operator under income tax rules</h1> <h3>THE DEPUTY COMMISSIONER OF INCOME TAX Versus M/s MAXIS INTERNATIONAL SDN BHD</h3> The SC dismissed the special leave petition challenging the HC's ruling that tax is not deductible on payments made to a non-resident telecom operator for ... Accrual of income in India or not? - royalty income - interconnect service charges - As decided by HC [2024 (9) TMI 1676 - KARNATAKA HIGH COURT] tax is not deductable when payment is made to non-resident telecom operator. This factual aspect is not refuted. No infirmity in the orders under challenge. HELD THAT:- Following the order passed by this Court in Deputy Director of Income Tax & Anr. Vs. M/s. Vodafone Idea Ltd [2024 (10) TMI 601 - SC ORDER] this special leave petition also stands dismissed. Pending application(s) shall also stand disposed of. The Supreme Court, through Hon'ble Justices B. V. Nagarathna and K. V. Viswanathan, after hearing counsel, granted condonation of delay. Following the precedent set in the 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 Court dismissed the present special leave petition. All pending applications are disposed of accordingly.
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