Delhi High Court Finding: AWS Receipts Not RoyaltyThe High Court upheld the ITAT. Ltd. (Delhi High Court), (2024) 465 ITR 257Commissioner of Income Tax (International Taxation) v. MOL Corporation (Delhi High Court), [2024] 162 com197 (Delhi)Commissioner of Income-tax (International Taxation) v. Telstra Singapore Pte. Ltd. (Delhi High Court), (2024) 467 ITR 302CIT v. Relx Inc. (Delhi High Court), (2024) 3 HCC (Del) 229 : (2024) 470 ITR 611Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT & Anr. (Delhi High Court), (2016) 382 ITR 114Director of Income Tax -Vs.-Infrasoft Ltd. (Delhi High Court), (2014) 264 CTR 329Director of Income Tax -Vs.- Nokia Networks OY (Delhi High Court), (2013) 358 ITR 259Director of Income Tax -Vs.- Ericsson A.B. (Delhi High Court), (2012) 343 ITR 470Asia Satellite Telecommunications Co. Ltd. v. Director of Income-tax (Delhi High Court), (2011) 332 ITR 340CIT v. Synopsis International Old Ltd. (Karnataka High Court), 2010 SCC OnLine Kar 5512FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER1.