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    <description>Interconnectivity charges paid by an ILD licence holder to NTOs for connectivity of calls originating or terminating outside India were treated as falling within the TDS dispute on royalty, fees for technical services, or business profits under section 195. The SC followed its earlier rulings in Engineering Analysis Centre of Excellence Private Limited and subsequent orders in Vodafone Idea Ltd. and Deutsche Telekom AG, and dismissed the Special Leave Petitions.</description>
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