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    <title>2024 (9) TMI 1812 - KARNATAKA HIGH COURT</title>
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    <description>Interconnect service charges were examined to determine whether they amounted to royalty for tax purposes. The Karnataka HC followed an earlier Coordinate Bench ruling that such charges do not constitute royalty, and on that binding view found no infirmity in the order under challenge. The issue was therefore resolved against the Revenue and in favour of the assessee.</description>
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      <description>Interconnect service charges were examined to determine whether they amounted to royalty for tax purposes. The Karnataka HC followed an earlier Coordinate Bench ruling that such charges do not constitute royalty, and on that binding view found no infirmity in the order under challenge. The issue was therefore resolved against the Revenue and in favour of the assessee.</description>
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