https://www.taxtmi.com/caselaws?id=459833 The HC upheld that royalty/interconnect service charge receipts paid to a non-resident telecom operator do not attract accrual-based taxation in India where payment circumstances mirror the precedent, and the factual position that tax was not deductible on such payments was unchallenged. The court found no infirmity in the impugned orders, applying the earlier authority and dismissing the challenge to the assessment treatment of those cross-border telecom payments. en-us Mon, 02 Sep 2024 00:00:00 +0530 Mon, 15 Sep 2025 12:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459833 The HC upheld that royalty/interconnect service charge receipts paid to a non-resident telecom operator do not attract accrual-based taxation in India where payment circumstances mirror the precedent, and the factual position that tax was not deductible on such payments was unchallenged. The court found no infirmity in the impugned orders, applying the earlier authority and dismissing the challenge to the assessment treatment of those cross-border telecom payments. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459833