Payment for ‘bandwith services’ not assessable as ‘royalty’ if assessee has no access to any equipment

DCIT Vs M/s Reliance Jio Infocomm Ltd. (ITAT Mumbai) As is discernible from the record, the assessee pursuant to the terms of the “agreement” had only received standard facilities i.e bandwith services from RJIPL. In fact, as observed by the CIT(A), the assessee only had an access to services and did not have any access to any equipment deployed by RJIPL for providing the band with services. Apart there from, the assessee also did not have any access to any process which helped in providing of such band with services by RJIPL. As a matter of fact, all infrastructure and process required fo...