https://www.taxtmi.com/caselaws?id=220968 The Tribunal upheld that payments for satellite rights constituted royalty, necessitating tax deduction under Section 194J. The disallowance under Section 40(a)(ia) for non-deduction of tax at source was deemed valid. However, the Tribunal directed a review by the Assessing Officer in line with the interpretation that Section 40(a)(ia) pertains only to amounts payable at the end of the relevant previous year, as per the precedent in Merilyn Shipping & Transports case. The Revenue's appeal was granted, with the assessee's cross-objection partially accepted. en-us Thu, 20 Dec 2012 00:00:00 +0530 Sat, 16 Feb 2013 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220968 The Tribunal upheld that payments for satellite rights constituted royalty, necessitating tax deduction under Section 194J. The disallowance under Section 40(a)(ia) for non-deduction of tax at source was deemed valid. However, the Tribunal directed a review by the Assessing Officer in line with the interpretation that Section 40(a)(ia) pertains only to amounts payable at the end of the relevant previous year, as per the precedent in Merilyn Shipping & Transports case. The Revenue's appeal was granted, with the assessee's cross-objection partially accepted. Case-Laws Income Tax Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220968