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of <h1>Interconnectivity payments to non-resident operators not taxable as royalty, FTS or business profits; no TDS under s.195</h1> <h3>The Deputy Commissioner of Income Tax & Ors. Versus Orange 78 Rule Olivaier De Serrs Paris (France) & Anr.</h3> The SC dismissed the SLPs, holding that payments made to non-resident operators for interconnectivity charges by an ILD licensee do not constitute ... 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:- We dispose of these Special Leave Petitions by following the order passed by this Court in M/s Vodafone Idea Limited [2024 (10) TMI 601 - SC ORDER] passed in M/s Singapore Telecommunications Limited, Singapore and Anr. [2025 (3) TMI 1525 - SC ORDER] and order passed in M/s Communication Global Network Services Ltd.[2025 (5) TMI 2062 - SC ORDER] realised 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. SLP dismissed. There is a gross delay of 218, 210 and 380 days respectively in filing these Special Leave Petitions; the reasons for condonation are held to be 'neither satisfactory nor sufficient in law,' and the applications for condonation of delay are dismissed. The petitions are also dismissed on merits by following this Court's order dated 14.07.2025 in SLP (C) Diary No. 27624/2025, which itself followed prior orders including Deputy Director of Income Tax v. M/s Vodafone Idea Ltd. and decisions such as Engineering Analysis Centre of Excellence (2022) 3 SCC 321. The reproduced order contains the phrase 'Delay condoned.' but, after considering that review petitions and prior three-Judge Bench rulings (notably dismissal in Review Petition (C) Diary No(s).35475/2023 titled The Commissioner of Income Tax vs. GE India Technology Private Limited Etc.), the Court held that similar Special Leave petitions are to be dismissed on merits: 'Special Leave Petition is dismissed on merits following the aforesaid judgment/order.' Pending applications are disposed of.
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