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2023 (8) TMI 1377 - AT - Income TaxIncome taxable in India - taxability of sum received by the assessee from Vodafone for interconnect services - royalty receipts or not? - consideration was paid by Vodafone without deduction of tax at source in India on the ground that the said sum is not chargeable to tax in India - India-Belgium DTAA - HELD THAT:- As decided in Vodafone India Ltd. [2023 (7) TMI 1164 - KARNATAKA HIGH COURT] had decided all the questions of law in favour of the assessee and held that payments to non-resident telecommunication operators for providing interconnectivity services and transfer of capacity in foreign countries is not chargeable to tax as ‘royalty’ and also that the income does not accrue or arise in India in the hands of the non-resident telecommunication operators such as the assessee in the instant case. Thus sum received by the assessee from Vodafone as interconnectivity services are not chargeable to tax in India as “Royalty”.
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