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2012 (2) TMI 696 - KARNATAKA HIGH COURTExtract: .......of ‘royalty' as defined under sub-clause V to Explanation 2 to Clause vi of section 9 1 of the Income Tax Act, 1961. 5. In view of the aforesaid law declared by this court, the substantial questions of law framed in this ease are also answered in favour of the revenue and against the assessee. 6. Ordered accordingly. 7. Appeal is allowed.
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