Delhi H.C : In order to constitute ‘royalty’ as defined in Explanation 2 to section 9(1)(vi), what is contemplated is a payment that is dependent upon user of copyright and not a lump sum payment made for acquisition of a copyrighted article
High Court Of Delhi Director of Income-tax vs. Ericsson A.B., New Delhi Assessment Year 1997-98 Section 9 A.K. Sikri, Actg. […]