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Case Law Details

Case Name : Telefonica UK Limited Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 771/Mum/2023
Date of Judgement/Order : 22/09/2023
Related Assessment Year : 2014-15
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Telefonica UK Limited Vs DCIT (ITAT Mumbai)

Conclusion: Income received by assessee-UK telecom company from an Indian telecom company for rendering roaming services to customers abroad was not ‘royalty’ as assessee-UK had not provided any right, as mentioned

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