https://www.taxtmi.com/highlights?id=68770 Royalty - Payment link charges / IPLC charges - there is no transfer of the right to use, either to the assessee or to CIS. The assessee has merely procured a service and provided the same to CIS, no part of equipment was leased out to CIS. Even otherwise, the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee. - AT en-us Fri, 17 Mar 2023 10:48:20 +0530 Fri, 17 Mar 2023 10:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68770 Royalty - Payment link charges / IPLC charges - there is no transfer of the right to use, either to the assessee or to CIS. The assessee has merely procured a service and provided the same to CIS, no part of equipment was leased out to CIS. Even otherwise, the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee. - AT Highlights Income Tax Fri, 17 Mar 2023 10:48:20 +0530 https://www.taxtmi.com/highlights?id=68770