https://www.taxtmi.com/caselaws?id=780820 TDS on payments for interconnectivity charges to NTOs was considered in the context of whether the sums constituted royalty, fees for technical services, or business profits under section 195. The Supreme Court refused to condone gross delays of 268, 370 and 269 days, finding the explanations unsatisfactory and insufficient in law, and dismissed the condonation applications. It also noted that the matters were covered by its earlier decision in Engineering Analysis Centre of Excellence Private Limited, as followed in later cases, and therefore dismissed the special leave petitions on merits as well. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780820 TDS on payments for interconnectivity charges to NTOs was considered in the context of whether the sums constituted royalty, fees for technical services, or business profits under section 195. The Supreme Court refused to condone gross delays of 268, 370 and 269 days, finding the explanations unsatisfactory and insufficient in law, and dismissed the condonation applications. It also noted that the matters were covered by its earlier decision in Engineering Analysis Centre of Excellence Private Limited, as followed in later cases, and therefore dismissed the special leave petitions on merits as well. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780820