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    <title>2024 (9) TMI 1676 - KARNATAKA HIGH COURT</title>
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    <description>Interconnect service charges paid for telecom services were held not to constitute royalty for tax purposes. The Karnataka HC followed a co-ordinate Bench ruling that payments for providing interconnect services and transfer of capacity in foreign countries do not amount to royalty, and found no infirmity in the order under challenge. The issue was answered against the Revenue and in favour of the assessee, confirming that such interconnect service charges are outside the royalty charge.</description>
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      <description>Interconnect service charges paid for telecom services were held not to constitute royalty for tax purposes. The Karnataka HC followed a co-ordinate Bench ruling that payments for providing interconnect services and transfer of capacity in foreign countries do not amount to royalty, and found no infirmity in the order under challenge. The issue was answered against the Revenue and in favour of the assessee, confirming that such interconnect service charges are outside the royalty charge.</description>
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