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    <title>2024 (9) TMI 1677 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC dismissed the appeal, determining that interconnect service charges do not constitute royalty. The court relied on a Co-ordinate Bench&#039;s prior decision in ITA No. 160/2015, which concluded that payments to non-resident telecom operators for interconnect services are not taxable as royalty. The HC found no errors in the challenged orders and upheld the ITAT&#039;s findings in similar cases, affirming that such charges are not subject to tax as royalty.</description>
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      <description>The Karnataka HC dismissed the appeal, determining that interconnect service charges do not constitute royalty. The court relied on a Co-ordinate Bench&#039;s prior decision in ITA No. 160/2015, which concluded that payments to non-resident telecom operators for interconnect services are not taxable as royalty. The HC found no errors in the challenged orders and upheld the ITAT&#039;s findings in similar cases, affirming that such charges are not subject to tax as royalty.</description>
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