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1931 (12) TMI 14 - HC - Income TaxExtract: .......ment. Therefore, that contention must fail. 4. The answer to the reference must, therefore, be that the payment of the royalty in accordance with Clause (2) of the agreement is not of a sum lawfully deductible under Section 10(2)(ix) of the Indian Income Tax Act. Costs of the Commissioner ₹ 250. Ramesam, J. 5. I agree. Cornish, J. 6. I agree.
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