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    <title>2024 (9) TMI 1676 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC dismissed the appeal, affirming that interconnect service charges do not constitute &quot;royalty.&quot; The court aligned with a previous decision by a Co-ordinate Bench in ITA No. 160/2015, which determined that payments to non-resident telecom operators for interconnect services are not subject to tax as royalty. The judgment upheld the ITAT&#039;s finding that tax is not deductible on such payments, confirming no error in the earlier ruling.</description>
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      <description>The Karnataka HC dismissed the appeal, affirming that interconnect service charges do not constitute &quot;royalty.&quot; The court aligned with a previous decision by a Co-ordinate Bench in ITA No. 160/2015, which determined that payments to non-resident telecom operators for interconnect services are not subject to tax as royalty. The judgment upheld the ITAT&#039;s finding that tax is not deductible on such payments, confirming no error in the earlier ruling.</description>
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