Repeated SLPs on already Settled Interconnect Issues Not Maintainable: SC

DCIT Vs Maxis International SDN BHD (Supreme Court of India) The legal dispute in DCIT v. Maxis International SDN BHD primarily concerns the tax treatment of interconnect service charges paid to a non-resident telecom operator and the repeated filing of Special Leave Petitions (SLPs) by the Department of Income Tax. The Supreme Court of India and the Karnataka High Court addressed separate but interconnected aspects of the case, including procedural delays, consistency of judicial precedent, and the substantive question of whether interconnect service charges constitute royalty. The Supreme Co...