- 1 - HC-KAR NC: 2026:KHC:17727-DB WA No. 730 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE MOHAMMAD NAWAZ AND THE HON'BLE MR. JUSTICE VENKATESH NAIK T WRIT APPEAL NO. 730 OF 2025 (T-IT) BETWEEN: ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-2(1) 8TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. …APPELLANT (BY SRI. E.I.SANMATHI, ADVOCATE (P/H)) AND: OOREDOO Q P S C MS OOREDOO QATAR FORMERLY KNOWN AS MS. QTEL CO TAX COMPAAS OFFICE AT 56/1, FIRST FLOOR, KANAKAPURA ROAD, BASAVANAGUDI, BANGALORE-560 004. KARNATAKA AUTHORIZED (REPRESENTATIVE MR. MUKESH SHAH, S/O ROSHANLAL SHAH, AGED 43 YEARS, REGISTERED AS PUBLIC JOINT STOCK COMPANY) …RESPONDENT Digitally signed by LAKSHMI T Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:17727-DB WA No. 730 of 2025 THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 09/01/2025 IN WRIT PETITION NO.29731/2024 [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 MOHAMMAD NAWAZ and HON'BLE MR. JUSTICE VENKATESH NAIK T ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE MOHAMMAD NAWAZ) This appeal is directed against the order dated 09.01.2025 passed in W.P No.29731/2024 (T-IT). 2. The Learned Single Judge vide impugned order has disposed of the writ petition placing reliance on and in terms of the decision of the Division Bench of this Court in Vodafone Idea Ltd. v. Deputy Director of Income Tax (International Taxation) reported in (2023) 152 taxman.com 575 (Karnataka). 3. It is not in dispute that in a similar matter, the revenue filed writ appeal No.1465/2024 (T-IT), wherein, a Co-ordinate Bench of this Court vide order dated - 3 - HC-KAR NC: 2026:KHC:17727-DB WA No. 730 of 2025 05.08.2025 dismissed the said writ appeal taking into consideration that the Hon'ble Apex Court by order dated 28.04.2025 has rejected the special leave petition filed by the revenue against the order passed in ITA No.160/2015 dated 14.07.2023 i.e., in the case of Vodafone Idea Ltd., (supra). It is relevant to extract paras-3 and 4 of the order passed in W.A. No.1465/2024 which are as under: “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 - 4 - HC-KAR NC: 2026:KHC:17727-DB WA No. 730 of 2025 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.” 4. In light of the above, there is no merit in the appeal. Accordingly, the appeal is dismissed. Pending I.As are disposed of. Sd/- (MOHAMMAD NAWAZ) JUDGE Sd/- (VENKATESH NAIK T) JUDGE HB List No.: 1 Sl No.: 13