https://www.taxtmi.com/caselaws?id=440891 Karnataka HC held that the assessee is entitled to DTAA benefits for TDS under Section 195/201 and the ITAT's view excluding DTAA in Section 201 proceedings is tenable. The post-1976 amendments to Section 9(1)(vi) do not amend or nullify DTAA rights; an assessee cannot be compelled to do the impossible. Payments to non-resident telecom operators for interconnectivity/capacity abroad are not taxable as royalty, and Indian authorities lack jurisdiction to tax such extra-territorial income where the non-residents have no India presence. Higher withholding rates were not justified, and the assessee cannot be held liable for non-deduction for the AYs in question. en-us Fri, 14 Jul 2023 00:00:00 +0530 Tue, 02 Sep 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440891 Karnataka HC held that the assessee is entitled to DTAA benefits for TDS under Section 195/201 and the ITAT's view excluding DTAA in Section 201 proceedings is tenable. The post-1976 amendments to Section 9(1)(vi) do not amend or nullify DTAA rights; an assessee cannot be compelled to do the impossible. Payments to non-resident telecom operators for interconnectivity/capacity abroad are not taxable as royalty, and Indian authorities lack jurisdiction to tax such extra-territorial income where the non-residents have no India presence. Higher withholding rates were not justified, and the assessee cannot be held liable for non-deduction for the AYs in question. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440891