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    <title>2024 (3) TMI 1477 - KARNATAKA HIGH COURT</title>
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    <description>Interconnect service charges were held not to constitute royalty and therefore not chargeable to tax as royalty. The Karnataka High Court followed its earlier coordinate Bench ruling in connected appeals, found no infirmity in the orders under challenge, and answered the issue against the Revenue and in favour of the assessee, with the appeal dismissed.</description>
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      <description>Interconnect service charges were held not to constitute royalty and therefore not chargeable to tax as royalty. The Karnataka High Court followed its earlier coordinate Bench ruling in connected appeals, found no infirmity in the orders under challenge, and answered the issue against the Revenue and in favour of the assessee, with the appeal dismissed.</description>
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