HC, Bandwidth Charges Not Royalty Under Income Tax Act: Case of PCIT International Taxation vs Bharti Airtel Ltd, HC Delhi Judgement Dated 22nd April 2025. The HC upheld the view that payments made for bandwidth to overseas telecom operators do not constitute ‘royalty’ under Section 9(1)(vi) of the Income Tax Act. (HC Delhi Judgement Dated 22/04/2025)