ITAT remanded matter as revenue sharing though christened as royalty yet wasn't royalty

IT/ILT : Where assessee had pleaded that payment though nomenclatured as royalty, was not royalty as such, but was only a payment made towards revenue sharing arrangement entered into with its AE, since this aspect was not considered by Assessing Officer, matter deserved to be remanded back to file of TPO for de novo adjudication

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