https://www.taxtmi.com/caselaws?id=780067 Interconnect service charges were in issue as to whether they constituted royalty receipts. The Court found the explanations for the 256-day delay in filing the special leave petitions unsatisfactory and insufficient in law, so condonation was refused. Following its order in M/s M.I. Limited, the special leave petitions were also dismissed on merits. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780067 Interconnect service charges were in issue as to whether they constituted royalty receipts. The Court found the explanations for the 256-day delay in filing the special leave petitions unsatisfactory and insufficient in law, so condonation was refused. Following its order in M/s M.I. Limited, the special leave petitions were also dismissed on merits. Case-Laws Income Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780067