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    <description>Interconnect service charges were examined on the question whether they constituted royalty liable to tax. The Court applied a prior Coordinate Bench ruling that had held such charges do not constitute royalty, and found no infirmity in the order under challenge. The issue was nevertheless answered against the assessee and in favour of the Revenue, as recorded in the document text.</description>
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      <description>Interconnect service charges were examined on the question whether they constituted royalty liable to tax. The Court applied a prior Coordinate Bench ruling that had held such charges do not constitute royalty, and found no infirmity in the order under challenge. The issue was nevertheless answered against the assessee and in favour of the Revenue, as recorded in the document text.</description>
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