The Madras HC ruled that payments for bandwidth services do not qualify as royalty, thus exempting them from TDS liabilities. The Court dismissed the Revenue’s arguments regarding equipment usage.
No TDS on Bandwidth Payments as IPLC Charges Are Not Royalty: Madras HC
The Madras HC ruled that payments for bandwidth services do not qualify as royalty, thus exempting them from TDS liabilities. The Court dismissed the Revenue’s arguments regarding equipment usage.
Citations
- Madras HC (2026) 1 ITA 4567
Source:taxguru.in