Assistant Commissioner of Income Tax v. Ooredoo Q P S C
Case brief
What is this about?
Income-tax writ appeal (T-IT) on interconnect service charges paid to non-resident telecom operators (NTOS) and their chargeability as royalty; Karnataka HC Division Bench dismissed the revenue's appeal (WA No.730/2025, filed u/S 4 Karnataka High Court Act) against Single Judge order in WP 29731/2024, following the Co-ordinate Bench in W.A. No.1465/2024 (order dated 05.08.2025) and the Supreme Court's rejection on 28.04.2025 of the revenue's SLP (C) Diary No.14398/2025 against Karnataka HC judgment in Vodafone Idea Ltd. (ITA No.160/2015 dated 14.07.2023; (2023) 152 taxman.com 575 (Karnataka)). Keywords: writ appeal, international taxation, interconnect charges, royalty, non-resident telecom operator, Vodafone Idea, SLP rejected, pending I.As disposed.
What did the court decide?
None to the appellant-revenue; the writ appeal was dismissed and pending I.As were disposed of, leaving the Single Judge's order in W.P No.29731/2024 (T-IT) intact.