The payment relates to "the use of, or the right to use in respect of, any copyrights, software, artistic or scientific works, patents, designs or models, plans, secret processes or formulae, trademarks or other like property or rights".
“Royalty” definition under para (a) of Section 2(1) Income Tax Act 1967 ("ITA 1967") is applicable.

I want you to write a positive statement agreeing to the above and start the sentence like this : Agree with the WHT treatment of the payment ...  In your response, include at most 11 words that are fully capitalized to emphasize key points.
user