https://www.taxtmi.com/caselaws?id=378977 The Tribunal upheld the decision to delete the disallowance under section 40(a)(ia) of the Income-tax Act for carriage fees/channel placement fees, based on previous rulings that such payments did not qualify as royalty or fees for technical services. The Revenue's appeal challenging the deletion was dismissed. en-us Wed, 23 Jan 2019 00:00:00 +0530 Tue, 23 Apr 2019 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378977 The Tribunal upheld the decision to delete the disallowance under section 40(a)(ia) of the Income-tax Act for carriage fees/channel placement fees, based on previous rulings that such payments did not qualify as royalty or fees for technical services. The Revenue's appeal challenging the deletion was dismissed. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378977