https://www.taxtmi.com/caselaws?id=293738 The Karnataka HC treated the dispute over royalty characterization under Explanation 2 to Section 9(1)(vi) of the Income-tax Act and Article 12 of the applicable DTAA as already covered by an earlier decision on the same legal issue. On that basis, it held that no substantial question of law arose for consideration, and the assessee's appeals were dismissed. en-us Tue, 05 Apr 2016 00:00:00 +0530 Sat, 27 Feb 2021 11:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293738 The Karnataka HC treated the dispute over royalty characterization under Explanation 2 to Section 9(1)(vi) of the Income-tax Act and Article 12 of the applicable DTAA as already covered by an earlier decision on the same legal issue. On that basis, it held that no substantial question of law arose for consideration, and the assessee's appeals were dismissed. Case-Laws Income Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293738