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1984 (1) TMI 130 - ITAT HYDERABAD-AExtract: .......pany of a lump sum amount for import of drawings and technical documents for the construction of kiln as a part of such construction contract could be treated as royalty either in the ordinary sense or the special statutory sense under 9(1)(vi). The appeal will have to be allowed. 5. In the result, the appeal is allowed and the assessment annulled.
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