TDS not deductible on payments to Non-resident Telecom Operators

Vodafone Idea Limited Vs Deputy Director of Income Tax (Karnataka High Court)

Karnataka High Court held that payments made to Non-resident Telecom Operators for provision of bandwidth and Inter-connectivity Usage Charge are not covered as Royalty/ FTS and, accordingly, TDS not deductible. Further, assessee is entitled to take benefit of DTAA between two countries.

Facts- Assessee holds an ILD License and provides telecommunication services. It is responsible to provide con

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