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    <title>2024 (3) TMI 1476 - KARNATAKA HIGH COURT</title>
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    <description>Interconnect service charges paid to a non-resident telecom operator were held not to constitute royalty, so they were not chargeable to tax as royalty. The Karnataka HC followed an earlier co-ordinate Bench ruling that interconnect service charges and transfer of capacity in foreign countries do not amount to royalty, and found no infirmity in the orders under challenge. The issue was decided in favour of the assessee and against the Revenue.</description>
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      <description>Interconnect service charges paid to a non-resident telecom operator were held not to constitute royalty, so they were not chargeable to tax as royalty. The Karnataka HC followed an earlier co-ordinate Bench ruling that interconnect service charges and transfer of capacity in foreign countries do not amount to royalty, and found no infirmity in the orders under challenge. The issue was decided in favour of the assessee and against the Revenue.</description>
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