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2012 (8) TMI 87 - HC - Income TaxMischief of 'royalty' - Held that:- Consideration paid by the Indian customers or end users to the assessee - a foreign supplier, for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' as defined under sub-clause [v] to Explanation 2 to Clause [vi] of section 9[1] of the Income-tax Act, 1961 - in favour of the revenue and against the assessee.
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