https://www.taxtmi.com/caselaws?id=264437 Exclusive satellite telecast rights in cinematographic films for 99 years were treated as copyright-related rights used for television broadcasting, so the consideration was characterised as royalty and subjected to tax deduction under Section 194J of the Income-tax Act, 1961. On that basis, relief from disallowance under Section 40(a)(ia) was denied, and the contrary view that the transfer was a sale was distinguished on the facts. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 25 Sep 2015 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264437 Exclusive satellite telecast rights in cinematographic films for 99 years were treated as copyright-related rights used for television broadcasting, so the consideration was characterised as royalty and subjected to tax deduction under Section 194J of the Income-tax Act, 1961. On that basis, relief from disallowance under Section 40(a)(ia) was denied, and the contrary view that the transfer was a sale was distinguished on the facts. Case-Laws Income Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264437