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    <title>2025 (12) TMI 1590 - SC Order</title>
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    <description>Payments made to non-resident telecom operators for interconnectivity charges were treated as outside the scope of tax deduction at source, following the principle applied in M.I. Limited that no tax is deductible on such payments. The Special Leave Petitions were also delayed by 308, 457 and 473 days, and the reasons offered for condonation were held insufficient in law; the delay applications were dismissed. On merits, the petitions were dismissed as well.</description>
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      <description>Payments made to non-resident telecom operators for interconnectivity charges were treated as outside the scope of tax deduction at source, following the principle applied in M.I. Limited that no tax is deductible on such payments. The Special Leave Petitions were also delayed by 308, 457 and 473 days, and the reasons offered for condonation were held insufficient in law; the delay applications were dismissed. On merits, the petitions were dismissed as well.</description>
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