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1990 (10) TMI 121 - AT - Income TaxExtract: .......his clause, royalty means consideration including any lump sum consideration, and, therefore, the receipt in question, in our opinion, is royalty in nature. For all the above, we reverse the order of the first appellate authority and restore that of the AO. 8. In the result, the departmental appeal is allowed and the cross objections stand rejected
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