Apar GuptaAdjudicating on an appeal filed by BSNL (the state telecommunication provider), the Supreme Court in the case of BSNL v. BPL Mobile Cellular (Per Sinha, J.) (2008) 13 SCC 597 addressed the applicability of internal circulars of the DoT to modify terms for telecommunication contracts entered under the Telegraph Act.
Archives for the month July 2009
Important ruling on the taxation of foreign companies carrying calls abroad
The authority for advance rulings in an application filed under section 245Q(1) of the income tax act, 1961 by the Cable & Wireless Networks India Private Limited has held that since, (a) the payments made by the applicant to its foreign partner are in the nature of business profits; (b) in the absence of there being any permanent establishment of the its foreign partner in India this kind of income is not taxable here.
Radio Interference: Music Broadcast Pvt. v. Union of India
Throughout the annals of precedent there are catenas of cases which are ignored. Their insignificance arises from the common restatements which they contain rather than the novel propositions they advance. The TDSAT decision in Music Broadcast Pvt. Ltd. v. Union of India, Petition no. 73 (C) of 2008, 29th April 2009 is one such case. The facts of the case demonstrate two juggernauts which stand in the path of quicker roll-out of broadcasting and telecom services.