https://www.taxtmi.com/caselaws?id=468271 Interconnect service charges paid to a non-resident telecom operator were held not to constitute royalty and therefore were not chargeable to tax as royalty. The Karnataka HC followed its earlier co-ordinate Bench view in connected appeals, which had already determined that such charges fall outside the royalty definition. On that basis, the challenged order was found consistent with the prior decision, the question was answered in favour of the assessee and against the Revenue, and the appeal was dismissed. en-us Fri, 27 Sep 2024 00:00:00 +0530 Fri, 24 Apr 2026 19:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468271 Interconnect service charges paid to a non-resident telecom operator were held not to constitute royalty and therefore were not chargeable to tax as royalty. The Karnataka HC followed its earlier co-ordinate Bench view in connected appeals, which had already determined that such charges fall outside the royalty definition. On that basis, the challenged order was found consistent with the prior decision, the question was answered in favour of the assessee and against the Revenue, and the appeal was dismissed. Case-Laws Income Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468271