https://www.taxtmi.com/caselaws?id=263237 The Tribunal held that payments made by the assessee for acquiring satellite telecast rights of films do not constitute 'royalty' under Section 194J of the Income Tax Act. The transactions were deemed as outright purchase/sale transactions, not subject to tax deduction at source. The Tribunal upheld the CIT (A)'s decision, dismissing the Department's appeals and orders under Section 201 for non-deduction of tax at source. The final judgment on the matter was pronounced on 5th August 2015. en-us Wed, 05 Aug 2015 00:00:00 +0530 Mon, 09 Nov 2015 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263237 The Tribunal held that payments made by the assessee for acquiring satellite telecast rights of films do not constitute 'royalty' under Section 194J of the Income Tax Act. The transactions were deemed as outright purchase/sale transactions, not subject to tax deduction at source. The Tribunal upheld the CIT (A)'s decision, dismissing the Department's appeals and orders under Section 201 for non-deduction of tax at source. The final judgment on the matter was pronounced on 5th August 2015. Case-Laws Income Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263237