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    <title>2025 (9) TMI 1514 - SC Order</title>
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    <description>SC dismissed the Special Leave Petition, affirming that interconnect service charges and transfer of capacity to foreign operators constitute royalty and are chargeable to tax. The court noted the High Court&#039;s factual finding-that such payments are not deductible when made to a non-resident telecom operator-was unchallenged, and, following the prior SC order in the related telecom matter, ruled against the Revenue.</description>
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      <title>2025 (9) TMI 1514 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=779025</link>
      <description>SC dismissed the Special Leave Petition, affirming that interconnect service charges and transfer of capacity to foreign operators constitute royalty and are chargeable to tax. The court noted the High Court&#039;s factual finding-that such payments are not deductible when made to a non-resident telecom operator-was unchallenged, and, following the prior SC order in the related telecom matter, ruled against the Revenue.</description>
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