Karnataka HC admits Wipro's appeal against ITAT order remanding back the matter to AO on TDS applicability on payments made to Gartner group.

The appeals involves several questions, including: (i) whether payment to Gartner group is in the nature of royalty (ii) whether right to access a copyrighted product by purchase or subscription amounts to grant of a copyright

(iii) whether right to access a copyrighted database can be transfer of the copyright for the purposes of royalty under Section 9(i)(vi) (iv) whether payments made to gain access to copyrighted material can be considered as royalty

(v) whether ITAT ought to have followed its earlier order on the same issue which is presently in force and occupies the field.