https://www.taxtmi.com/caselaws?id=253167 The Tribunal upheld the deletion of disallowance of Rs. 7,18,19,004/- under Section 40(a)(ia) due to the Assessee's TDS deduction under Section 194C instead of Section 194J for channel placement fees. It determined that the fees did not qualify as royalty under Section 9(1)(vi) and that the retrospective amendment introducing Explanation 6 to Section 9(1)(vi) was irrelevant. The Tribunal emphasized that the Assessee's TDS deduction under Section 194C was valid, dismissing the Revenue's appeal and the Assessee's cross-objection. en-us Wed, 09 Jul 2014 00:00:00 +0530 Tue, 07 Oct 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253167 The Tribunal upheld the deletion of disallowance of Rs. 7,18,19,004/- under Section 40(a)(ia) due to the Assessee's TDS deduction under Section 194C instead of Section 194J for channel placement fees. It determined that the fees did not qualify as royalty under Section 9(1)(vi) and that the retrospective amendment introducing Explanation 6 to Section 9(1)(vi) was irrelevant. The Tribunal emphasized that the Assessee's TDS deduction under Section 194C was valid, dismissing the Revenue's appeal and the Assessee's cross-objection. Case-Laws Income Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253167