Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty

Al Telekom Austria Vs DCIT (ITAT Bangalore) ITAT Bangalore held that payments received towards interconnectivity utility charges from Indian customers / end users cannot be considered as Royalty to be brought to tax in India under section 9(1)(vi) of the Income Tax Act and also as per DTAA. Facts- The assessee company M/s. A1 Telekom Austria TA AG is a non-resident telecommunications operator engaged in the business of telecommunication services, interconnect services, internet services, etc. and a tax resident of Austria. Proceedings u/s 201 were initiated in respect of non-deduction of tax a...