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TMI Blog2025 (5) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sabharwal and Mr Abhishek Anand, Advocates. For the Respondent Through: None. VIBHU BAKHRU, J. (ORAL) CM APPL. 23263/2025 1. For the reasons stated in the application, the delay of 20 days in filing the appeal is condoned. 2. The application is disposed of. ITA 103/2025 3. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 [the Act] impugning a common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the respondent [Assessee] was an assessee in default as it had failed to deduct the withholding tax on the payments made to overseas entities. The AO had found that certain payments, which were made for bandwidth charges to foreign telecom service providers as well as the annual maintenance charges and other charges were either in the nature of fees for technical services [FTS] or royalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was aggrieved by the decision to reject its contention that bandwidth charges paid to overseas telecom service providers was not FTS or royalty. 7. It is material to note that the Revenue has confined its present appeal to the question whether the payment for bandwidth services is required to be construed as royalty and has projected the following questions for consideration of this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax law? 2.4 Whether the Ld. ITAT ruling undermines the substance over from principle by ignoring the actual use of processes and infrastructure that enable the provisions of service to Indian customers, even though such equipment is located outside India?" 8. Undisputedly, the questions raised are covered by the earlier decisions of this court in New Skies Satellite BV [68 taxmann.com 8] [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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