2024 (9) TMI 1676

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..... ided in M/S. VODAFONE IDEA LIMITED [ 2023 ( 7) TMI 1164 - KARNATAKA HIGH COURT ] held that tax is not deductable when payment is made to non-resident telecom operator. This factual aspect is not refuted. No infirmity in the orders under challenge. - The Hon'ble Mr. Justice S.G. Pandit And The Hon'ble Mr. Justice C.M. Poonacha For the Appellant : Sri. Sanmathi. E.I., Advocate. For the Res .....

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..... at for subsequent years in assessee s own case, the ITAT has held that tax is not deductable when payment is made to non-resident telecom operator. This factual aspect is not refuted. Thus the Revenue has reviewed its earlier stand for the subsequent assessment years placing reliance on Viacom etc 35 , rendered by the ITAT. In that view of the matter this question also needs to be answered against .....

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