https://www.taxtmi.com/caselaws?id=189149 The appeal was partly allowed for statistical purposes. Grounds 1 to 5 were allowed as payments were not considered royalty under the Income-tax Act or DTAA. Grounds 6 to 11 became irrelevant due to non-taxability findings. Ground 12 was allowed for statistical purposes, directing verification of the tax credit claimed by the appellant. en-us Fri, 04 Mar 2011 00:00:00 +0530 Mon, 21 Aug 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189149 The appeal was partly allowed for statistical purposes. Grounds 1 to 5 were allowed as payments were not considered royalty under the Income-tax Act or DTAA. Grounds 6 to 11 became irrelevant due to non-taxability findings. Ground 12 was allowed for statistical purposes, directing verification of the tax credit claimed by the appellant. Case-Laws Income Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189149