https://www.taxtmi.com/caselaws?id=252049 A long-term transfer of satellite rights was treated as a sale under Section 26 of the Copyright Act, not as royalty under Section 9(1)(vi) of the Income-tax Act, 1961. On that basis, tax deduction under Section 194J was not attracted, and the resulting disallowance under Section 40(a)(ia) could not be sustained. The Tribunal erred in characterising the payment as royalty, and the assessee succeeded with restoration of relief granted by the Commissioner (Appeals). en-us Mon, 21 Jul 2014 00:00:00 +0530 Thu, 09 Oct 2014 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252049 A long-term transfer of satellite rights was treated as a sale under Section 26 of the Copyright Act, not as royalty under Section 9(1)(vi) of the Income-tax Act, 1961. On that basis, tax deduction under Section 194J was not attracted, and the resulting disallowance under Section 40(a)(ia) could not be sustained. The Tribunal erred in characterising the payment as royalty, and the assessee succeeded with restoration of relief granted by the Commissioner (Appeals). Case-Laws Income Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252049