2024 (9) TMI 1676

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant  : Sri. Sanmathi. E.I., Advocate. For the Respondent : Authorized Representative Mr. Norman Ronald Treeby. ORAL JUDGMENT PER: HON'BLE MR JUSTICE S.G. PANDIT Heard Sri. E.I. Sanmathi, learned counsel for the appellant. 2. Perused the appeal papers. 3. The question involved in the appeal is as to whether interconnect service charges paid would amount to royalty. 4. The above .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that view of the matter this question also needs to be answered against the Revenue." 5. Learned Single Judge has also placed reliance on the above decision of the Co-ordinate Bench. Therefore, we do not find any infirmity in the order under challenge. 6. Following the decision of Co-ordinate Bench dated 14.07.2023 in ITA No. 160/2015 and connected appeals, the above appeal stands dismisse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X