https://www.taxtmi.com/caselaws?id=273260 The Tribunal dismissed the Revenue's appeal and denied the request for a Special Bench reference regarding the disallowance of channel placement fees under section 40(a)(ia) of the Act. The Tribunal upheld the assessee's position that channel placement fees should not be characterized as royalty under section 9(i)(vi) of the Act, aligning with previous decisions favoring the assessee and rejecting the need for a Special Bench. The Tribunal's decision, based on thorough analysis and existing legal interpretations, was in favor of the assessee, pronounced on January 12, 2016. en-us Tue, 12 Jan 2016 00:00:00 +0530 Wed, 13 Jun 2018 20:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273260 The Tribunal dismissed the Revenue's appeal and denied the request for a Special Bench reference regarding the disallowance of channel placement fees under section 40(a)(ia) of the Act. The Tribunal upheld the assessee's position that channel placement fees should not be characterized as royalty under section 9(i)(vi) of the Act, aligning with previous decisions favoring the assessee and rejecting the need for a Special Bench. The Tribunal's decision, based on thorough analysis and existing legal interpretations, was in favor of the assessee, pronounced on January 12, 2016. Case-Laws Income Tax Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273260