2012 (6) TMI 232

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..... der sub-clause [v] to Explanation 2 to Clause [vi] of section 9[1] of the Act – Held that:- yes, it is within the mischief of 'royalty' as defined under sub-clause [v] to Explanation 2 to Clause [vi] of section 9[1] of the Income Tax Act, 1961. Decided in favour of the revenue and against the assessee. Appeal is allowed. - IT APPEAL NO. 3082 OF 2005 - - - Dated:- 1-3-2012 - N. KUMAR AND RAVI MA .....

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..... ned under sub-clause [v] to Explanation 2 to Clause [vi] of section 9{1] of the Act,' 3. Again in the case of CIT, (International Taxation) v. Samsung Electronics Co. Ltd. [2011] 203 Taxman 477/16 taxmann.com 141 (Kar.) the substantial question of law framed was as under: "The question which the High Court will answer is whether on facts and circumstances of the case, the ITAT was justif .....

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