High Court held that interconnect service charges paid by assessee to a non-resident telecom operator company would not amount to ‘royalty’, hence not liable to deduct tax at source. SLP of revenue was dismissed on account of delay of 240 and 249 and also on merits.
Dy. CIT (IT) v. Orange (2025) 307 Taxman 526 (SC) Editorial : Dy. CIT(IT) v. Orange 78 Rue Olivairer De Serris (France) (2025) 179 taxmann.com 82 (Karn)(HC)
S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 240 and 249 days, as also on merits. [Art. 136]