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Case Law Details

Case Name : Telstra Singapore Pte Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2022-23
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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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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Income Tax Appeals Dismissed Due to NCLT Moratorium Against Personal Guarantors Unsecured Loans Through Banking Channels Accepted; Section 68 Addition of ₹2.87 Cr Deleted On-Money Addition for Flat Purchase Deleted; Builder’s General Statement Alone Not Enough Bogus Purchase Cases: Only Profit Element Taxable; 4% GP Addition Upheld on ₹5.79 Cr Purchases Recorded Sales Cannot Be Taxed Again u/s 68; Additions Based Only on Third-Party Statement Deleted View More Published Posts

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