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        Income Tax

        2025 (7) TMI 1818 - SCH - Income Tax

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        SC upholds no tax deduction on payments to non-resident telecom operator under income tax rules 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 ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              SC upholds no tax deduction on payments to non-resident telecom operator under income tax rules

                              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 royalty and interconnect service charges, affirming no accrual of income in India. The Court upheld the HC's factual findings and relied on its prior decision in Deputy Director of Income Tax v. Vodafone Idea Ltd. All pending applications were disposed of accordingly.


                              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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