{"id":60689,"date":"2026-06-12T15:37:48","date_gmt":"2026-06-12T10:07:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-it-v-orange-2025-307-taxman-616-sc-editorial-dy-cit-it-v-orange-2025-180-taxmann-com-108-karnhc\/"},"modified":"2026-06-12T15:37:48","modified_gmt":"2026-06-12T10:07:48","slug":"dy-cit-it-v-orange-2025-307-taxman-616-sc-editorial-dy-cit-it-v-orange-2025-180-taxmann-com-108-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-it-v-orange-2025-307-taxman-616-sc-editorial-dy-cit-it-v-orange-2025-180-taxmann-com-108-karnhc\/","title":{"rendered":"Dy. CIT (IT) v. Orange (2025) 307 Taxman 616 (SC) Editorial : Dy. CIT (IT) v. Orange (2025) 180 taxmann.com 108 (Karn)(HC)."},"content":{"rendered":"<p>High Court held that interconnect service charges paid by the assessee to a non-resident telecom operator company would not amount to &#8216;royalty&#8217;, hence not liable to deduct tax at source. \u00a0SLP of revenue was dismissed on account of a delay of 256 days and also on the merits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 256 days as also on merits. [Art. 136] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60689","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fMR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60689"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60689\/revisions"}],"predecessor-version":[{"id":60690,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60689\/revisions\/60690"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}