https://www.taxtmi.com/caselaws?id=377133 The Tribunal dismissed the Revenue's appeals, affirming that payments made by the assessee to film distributors for exhibition purposes do not constitute royalty and are not subject to TDS under Section 194J. Therefore, the disallowance under Section 40(a)(ia) was correctly deleted by the CIT(A). en-us Tue, 12 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377133 The Tribunal dismissed the Revenue's appeals, affirming that payments made by the assessee to film distributors for exhibition purposes do not constitute royalty and are not subject to TDS under Section 194J. Therefore, the disallowance under Section 40(a)(ia) was correctly deleted by the CIT(A). Case-Laws Income Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377133