The High Court   answered the question formulated against the assessee relying on the decision in CIT v, Samsung Electronics Co. Ltd (2009) 320 ITR 209 (Karn) (HC), however in the subsequent decision in GE India Technology Center (P.) Ltd. v. CIT (2010) 327 ITR 45 (SC) the Court held that the question of payment of royalty ought to be determined by the High Court on merits and for that reason, it relegated the parties before the High Court. Accordingly the judgment and order and relegate the parties before the High Court by restoring the concerned appeal to its original number, to be decided expeditiously on its own merits and in accordance with law.