https://www.taxtmi.com/caselaws?id=270334 The Tribunal allowed the appeal, determining that the payments for the outright purchase of copyrights did not qualify as royalty payments under the Income-tax Act. Consequently, the assessee was not considered in default for failing to deduct TDS under Section 194J. The recovery of tax under Section 201 and charging of interest under Section 201(1A) were also dismissed. The order was pronounced on 20.11.2015. en-us Fri, 20 Nov 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270334 The Tribunal allowed the appeal, determining that the payments for the outright purchase of copyrights did not qualify as royalty payments under the Income-tax Act. Consequently, the assessee was not considered in default for failing to deduct TDS under Section 194J. The recovery of tax under Section 201 and charging of interest under Section 201(1A) were also dismissed. The order was pronounced on 20.11.2015. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270334