https://www.taxtmi.com/caselaws?id=325030 The Tribunal held that payments made by an Indian company engaged in DTH services to TV channels constituted royalty under Explanation 2(v) of Section 9(1)(vi), requiring tax deduction at source under Section 194J, not Section 194C. Additionally, the Tribunal upheld the CIT(A)'s direction to verify tax payments by deductees and grant relief, in line with the Supreme Court's precedent. Both the assessee and Revenue appeals were dismissed, affirming the tax treatment and legitimacy of the CIT(A)'s directive. en-us Mon, 29 Feb 2016 00:00:00 +0530 Tue, 08 Mar 2016 11:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325030 The Tribunal held that payments made by an Indian company engaged in DTH services to TV channels constituted royalty under Explanation 2(v) of Section 9(1)(vi), requiring tax deduction at source under Section 194J, not Section 194C. Additionally, the Tribunal upheld the CIT(A)'s direction to verify tax payments by deductees and grant relief, in line with the Supreme Court's precedent. Both the assessee and Revenue appeals were dismissed, affirming the tax treatment and legitimacy of the CIT(A)'s directive. Case-Laws Income Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325030