- 1 - HC-KAR NC: 2025:KHC:30361-DB WA No. 1465 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1465 OF 2024 (T-IT) BETWEEN: 1. THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX INTERNATIONAL TAXATION WARD 2(2), ROOM No. 430, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. 2. THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, ROOM No. 741, 7TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. 3. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION , CIRCLE 1(2)(1), CIVIC CENTRE, MINTO ROAD, NEW DELHI-110 002. &APPELLANTS (BY SRI. SANMATHI E I., ADVOCATE) Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:30361-DB WA No. 1465 of 2024 AND: 1. M/S COMMUNICATIONS GLOBAL NETWORK SERVICE LIMITED, 1 BRAHAM STREET, E1 8EE LONDON, A COMPANY REGISTERED UNDER THE LAWS OF BERMUDA, AND A TAX RESIDENT OF UNITED KINGDOM, (REPRESENTED HEREIN BY ITS AUTHORIZED REPRESENTATIVE MR. BIJU P. THOMAS) &RESPONDENT THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 18.04.2024 IN WRIT PETITION No. 11110 OF 2024 (T-IT) PASSED BY THE HON'BLE LEARNED SINGLE JUDGE. THIS APPEAL COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This writ appeal filed by the Revenue is directed against the order dated 18.04.2024 in W.P.No.11110/2024 (T-IT) challenging the assessment order for the Assessment Year 2018-19. 2. Heard Sri E.I. Sanmathi, learned Senior Standing Counsel for the appellants-Revenue. - 3 - HC-KAR NC: 2025:KHC:30361-DB WA No. 1465 of 2024 3. On hearing learned Senior Standing Counsel for the appellants and on perusal of the writ appeal papers, it is seen that the subject matter of the appeal relates to Interconnect Service Charges. This Court in ITA No.160/2015 and allied matters, by judgment dated 14.07.2023, at paragraph 21 has held as follows; "21. The third question is, whether the payments made to NTOS for providing interconnect services and transfer of capacity in foreign countries is chargeable to tax as royalty. It was argued by Shri. Pardiwala, that 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 Viacom1 etc., rendered by the ITAT. In that view of the matter this question also needs to be answered against the Revenue." 4. The judgment in the afore-stated ITA No.160/2015 and allied matters was the subject matter before the Hon'ble Apex Court in Special Leave Petition (Civil) Diary No.14398/2025. The Hon'ble Apex Court by order dated 28.04.2025 rejected the Special Leave Petition of the appellants-Revenue. 1 WP No.36/2018 - 4 - HC-KAR NC: 2025:KHC:30361-DB WA No. 1465 of 2024 5. In view of the judgments in the above-stated ITA as well as in SLP, the question raised in the present appeal would no more survive for consideration. Accordingly, the appeal is dismissed. In view of dismissal of the main appeal, pending interlocutory applications stand disposed of as not surviving. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE MV List No.: 1 Sl No.: 50