2011 (10) TMI 744

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....der dated 23-11-2007 passed by the Income Tax Appellate Tribunal, Bangalore Bench 'B' (hereinafter referred to as 'ITAT') in ITA No. 1000/Bang/2007 wherein the ITAT has held that payment made towards purchase of 'shrink wrap' cassettes/CDs by the respondent from non-resident company based in Singapore would not amount to royalty and has set aside the order passed by the app....