https://www.taxtmi.com/highlights?id=61867 Nature of payment in the light of the definition of “Royalty” - the consideration received for providing bandwidth facility will not be taxable as equipment royalty or process royalty. The plea of the Assessee in this regard is accepted and the relevant grounds of appeal in all the 7 appeals are allowed, as admitted by both the parties, the facts and circumstances of the case are identical. - AT en-us Tue, 08 Feb 2022 06:53:51 +0530 Tue, 08 Feb 2022 06:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61867 Nature of payment in the light of the definition of “Royalty” - the consideration received for providing bandwidth facility will not be taxable as equipment royalty or process royalty. The plea of the Assessee in this regard is accepted and the relevant grounds of appeal in all the 7 appeals are allowed, as admitted by both the parties, the facts and circumstances of the case are identical. - AT Highlights Income Tax Tue, 08 Feb 2022 06:53:51 +0530 https://www.taxtmi.com/highlights?id=61867