Payments to foreign agencies for access to online database of consumers to be deemed as 'royalty'

IT/ILT : Where in order to carry out market research for its clients, assessee made payment of fee to foreign agencies for allowing access to record of online consumers maintained by them, in view of order passed by jurisdictional High Court in case of CIT v. Wipro Ltd. ITA No. 2804/2005 dated 15-10-2011, said payment was to be regarded as 'royalty' and, thus, assessee was liable to deduct tax at source while making payment in question