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    <title>Satellite Film Rights Payments Not Considered &#039;Royalty&#039;; Section 194J TDS Provisions Not Applicable to Assessee.</title>
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    <description>TDS liability - purchase of telecast rights from the film producers - Payments made by assessee towards acquiring satellite rights of films are not ‘royalty’, hence provisions of section 194J would not apply. - AT</description>
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