Case Law Details
Case Name : Telstra Singapore Pte Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Delhi
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Telstra Singapore Pte Ltd. Vs DCIT (ITAT Delhi)
Bandwidth Is Not Royalty—Again & Again: Telstra Singapore Wins Yet Another Round at ITAT Delhi
Assessee, a Singapore tax resident, received ₹8.90 crore from Indian customers for providing international telecom connectivity services such as IPLC & MPLS. AO, following earlier draft orders, treated bandwidth receipts as royalty u/s 9(1)(
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