2012 (4) TMI 116

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..... in the mischief of 'royalty' as defined under sub-clause (v) to Explanation 2 to Clause (vi) of section 9(1). See CIT v. Samsung Electronics (P.) Ltd (2011 - TMI - 208153 - Karnataka High Court)– Decided in favor of Revenue - IT APPEAL NOS. 274 & 276 OF 2006 - - - Dated:- 21-2-2012 - N. KUMAR AND RAVI MALIMATH, JJ. K.V. Aravind for the Appellant. Smt. Vani H. for the Respondent. JU .....

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..... the copyrights falls within the mischief of 'royalty' as defined under sub-clause (v) to Explanation 2 to Clause (vi) of section 9(1) of the Act." 3. Again in the case of CIT v. Samsung Electronics (P.) Ltd. [2011] 203 Taxman 477/16 taxmann.com 141 (Kar.) and connected matters decided on 15.10.2011, the substantial question of law framed is as under: "The question which the High Court wi .....

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