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of <h1>Dismissal affirms interconnect charges and capacity transfers to foreign operators are taxable royalties and nondeductible payments</h1> SC dismissed the Special Leave Petition, affirming that interconnect service charges and transfer of capacity to foreign operators constitute royalty and ... Interconnect service charges paid would amount to royalty - whether the payments made to NTOS for providing interconnect services and transfer of capacity in foreign countries is chargeable to tax as royalty? - as decided by HC Tax is not deductable when payment is made to non-resident telecom operator. This factual aspect is not refuted. This question also needs to be answered against the Revenue HELD THAT:- Following the order passed in M/s. Vodafone Idea Ltd.[2024 (10) TMI 601 - SC ORDER] we dismiss this Special Leave Petition. Supreme Court of India (Citation: TMI) - Special Leave Petition dismissed. 'Delay condoned.' The petition was dismissed following the order dated 26.07.2024 in Special Leave Petition (Civil) Diary No(s).24154 of 2024 titled 'Deputy Director of Income Tax & Anr vs. M/s. Vodafone Idea Ltd.' All pending application(s) stand disposed of. The Court's disposition is limited to reliance on the earlier cited order and does not elaborate additional reasons in this order.
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