Vodafone Idea Not Required to Deduct TDS on Foreign Telecom Charges: SC

Deputy Director of Income Tax & Anr. Vs Vodafone Idea Ltd. (Supreme Court of India) In the case Deputy Director of Income Tax & Anr. vs. Vodafone Idea Ltd., the Supreme Court dismissed the Special Leave Petition filed by the Income Tax Department, affirming that Vodafone Idea is not required to deduct TDS on interconnectivity usage and bandwidth charges paid to non-resident telecom operators. The Court’s decision aligns with its earlier judgment in Engineering Analysis Centre of Excellence Private Ltd. v. The Commissioner of Income Tax (2022) and similar cases. The Supreme Court ...