https://www.taxtmi.com/caselaws?id=265104 The Tribunal upheld the disallowance under section 40(a)(ia) of the Act for non-deduction of tax under section 194J. The appellant's argument that payments to authors did not constitute royalty was rejected. The Tribunal determined that the payments exceeded the specified limit and fell within the definition of royalty under section 9(1)(vi) of the Act. Emphasizing the interpretation of legislative texts, the Tribunal concluded that the appellant's payments for copyright/literary works were subject to tax deduction. As a result, the Tribunal dismissed all three appeals, affirming the lower authority's orders. en-us Thu, 28 Aug 2014 00:00:00 +0530 Wed, 07 Oct 2015 07:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265104 The Tribunal upheld the disallowance under section 40(a)(ia) of the Act for non-deduction of tax under section 194J. The appellant's argument that payments to authors did not constitute royalty was rejected. The Tribunal determined that the payments exceeded the specified limit and fell within the definition of royalty under section 9(1)(vi) of the Act. Emphasizing the interpretation of legislative texts, the Tribunal concluded that the appellant's payments for copyright/literary works were subject to tax deduction. As a result, the Tribunal dismissed all three appeals, affirming the lower authority's orders. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265104