ORDER : 1. Heard learned counsel for the parties. 2. The High Court vide impugned judgment answered the question formulated against the assessee relying on the decision in Commissioner of Income Tax and Another vs. Samsung Electronics Co. Ltd. (2010) 320 ITR 209 (Karn). 3. It is not in dispute that the said decision has been considered in the subsequent decision in G.E. India Technology Centre Pvt. Ltd. vs. Commissioner of Income Tax and Another, (2010) 327 ITR 456 (SC) and 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. The same reasons would apply to the present case, as the High Court has not answered the question of payment of royalty on merits. 4. Accordingly, we set aside the impugned 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. 5. The appeals are disposed of in the above terms. 6. Pending applications, if any, stand disposed of.