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    <title>2024 (3) TMI 1453 - KARNATAKA HIGH COURT</title>
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    <description>Payments for interconnect service charges were held not to constitute royalty for tax purposes. The Karnataka HC followed its earlier decision in connected appeals, where payments for interconnect services and transfer of capacity in foreign countries had already been held outside the scope of royalty. Applying that precedent, the substantial question of law was answered against the Revenue, and the appeal was dismissed, leaving the assessee successful on the sole issue decided.</description>
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      <link>https://www.taxtmi.com/caselaws?id=462187</link>
      <description>Payments for interconnect service charges were held not to constitute royalty for tax purposes. The Karnataka HC followed its earlier decision in connected appeals, where payments for interconnect services and transfer of capacity in foreign countries had already been held outside the scope of royalty. Applying that precedent, the substantial question of law was answered against the Revenue, and the appeal was dismissed, leaving the assessee successful on the sole issue decided.</description>
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