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Case Law Details

Case Name : Bharti Airtel Limited Vs ACIT (ITAT Delhi)
Related Assessment Year : 2014-15
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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 Ma

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