TDS not deductible on bandwidth charges remitted to foreign telecom service: ITAT Delhi

Bharti Airtel Limited Vs ACIT (ITAT Delhi) ITAT Delhi held that bandwidth charges remitted by the assessee to foreign telecom service providers cannot be treated as royalty either under the applicable treaty provisions or u/s 9(1)(vi) of the Income Tax Act. Hence, assessee not required to deduct tax at source. Facts- The assessee is a resident corporate entity providing mobile telecom services in India. AO noticed that the assessee had remitted substantial amount of revenue towards communication charges, cellular roaming charges, bandwidth charges, Annual Maintenance Charges (AMC), Fee for Tec...