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2023 (3) TMI 1452 - HC - Income TaxInterconnection usage charges paid by assessee to Foreign Telecom Operators (FTOs) - Whether neither royalty nor Fees for Technical Services (FTS)? - As decided by ITAT [2016 (3) TMI 680 - ITAT DELHI] assessee was not liable to deduct tax at source - HELD THAT:- A perusal of the condonation of delay applications shows that the appellant/revenue has preferred the instant appeals, for the reason that the Bangalore Bench of the Tribunal had decided this very issue in its favour. We are told that the aforementioned bench has held that the aforementioned payment would constitute royalty. It is not in dispute that the Bangalore Bench rendered its decision on 30.12.2014 [2015 (1) TMI 1018 - ITAT BANGALORE] which is, as is obvious, prior to the date when the impugned order was passed by the Delhi Bench of the Tribunal. Furthermore, in any case, in the impugned order, there is a reference to the decision of the Bangalore Bench, which the Delhi Bench has chosen not to follow because of the decision of the jurisdictional High Court i.e., this court. According to us, the appellant/revenue would have to cross the hurdle of the delay, which is in excess of four (4) years.
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