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2013 (4) TMI 513 - AT - Income TaxTDS - royalty - import of software and hardware and payment for services - held that:- Even though the figures of import of hardware and payment for services are on record, we are of the opinion that the Assessing Officer is required to examine the details of import of hardware, software and payment for services. It is also seen that the Assessing Officer has not properly examined provisions of the Treaties in deciding whether the impugned payments constitute 'royalty'. In view of the foregoing, we are of the considered opinion that unless the facts of the case are clearly examined by the Assessing Officer, the quantum and to whether payment for imports of software amounts to 'royalty' cannot be decided.
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