Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Madras HC: IPLC Service Payments Not Royalty Under Income Tax Act
Update / Judgement Date
01 Dec 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Income Tax
The Madras High Court held that payments for IPLC (International Private Leased Circuit) services are not “royalty” under Section 9 of the Income Tax Act. Consequently, the assessee is entitled to deduction under Section 40(a)(i). The ruling clarifies cross-border service taxation and reduces litigation around telecom/IT service payments.
