Case Law Details
Case Name : Vodafone Idea Limited Vs Deputy Director of Income Tax (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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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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