https://www.taxtmi.com/caselaws?id=311877 The Tribunal determined that interconnection usage charges paid by the respondent to Foreign Telecom Operators are neither classified as royalty nor Fees for Technical Services, thus not requiring tax deduction at source. This decision diverged from a previous Bangalore Bench ruling that classified such payments as royalty. The appellant/revenue's appeal was delayed by over four years, attributed to reliance on the Bangalore Bench's decision. The Tribunal acknowledged the delay, requiring the appellant/revenue to address this issue. A separate judgment ordered a physical or hybrid hearing, with further proceedings scheduled on a specified date. en-us Fri, 10 Mar 2023 00:00:00 +0530 Thu, 18 Jan 2024 18:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311877 The Tribunal determined that interconnection usage charges paid by the respondent to Foreign Telecom Operators are neither classified as royalty nor Fees for Technical Services, thus not requiring tax deduction at source. This decision diverged from a previous Bangalore Bench ruling that classified such payments as royalty. The appellant/revenue's appeal was delayed by over four years, attributed to reliance on the Bangalore Bench's decision. The Tribunal acknowledged the delay, requiring the appellant/revenue to address this issue. A separate judgment ordered a physical or hybrid hearing, with further proceedings scheduled on a specified date. Case-Laws Income Tax Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311877