https://www.taxtmi.com/caselaws?id=759769 Delay in filing the miscellaneous application was condoned, and the appeal was de-tagged from the earlier batch judgment and restored for consideration of the limited issue on the nature of royalty payment. The application was allowed and disposed of, leaving the royalty characterization issue for fresh consideration. en-us Mon, 30 Sep 2024 00:00:00 +0530 Thu, 30 Apr 2026 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759769 Delay in filing the miscellaneous application was condoned, and the appeal was de-tagged from the earlier batch judgment and restored for consideration of the limited issue on the nature of royalty payment. The application was allowed and disposed of, leaving the royalty characterization issue for fresh consideration. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759769