The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT) comprising Annapurna Gupta and T R Senthil Kumar has held that payment of consideration in regard to bandwidth/telecom services by way of International Private Leased Circuit (IPLC) is taxable as “royalty”. The appellant-assessee, aggrieved by the ruling of the Commissioner of Income Tax (Appeals) [CIT(A)], Ahmedabad,…
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