https://www.taxtmi.com/caselaws?id=385716 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision that the payments for 'Carriage fees/Placement fees' and 'Carriage fees/Channel Placement fees' did not constitute royalty under Sec. 9(1)(vi). Citing precedents and the Bombay High Court judgment, the Tribunal found no justification for disallowance under Sec. 40(a)(ia) rws 194J, leading to the deletion of the disallowance. The Kerala High Court judgment was deemed inapplicable, and the Tribunal affirmed that the channel placement fees were not subject to disallowance under Sec. 40(a)(ia). en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 12 Sep 2019 09:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385716 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision that the payments for 'Carriage fees/Placement fees' and 'Carriage fees/Channel Placement fees' did not constitute royalty under Sec. 9(1)(vi). Citing precedents and the Bombay High Court judgment, the Tribunal found no justification for disallowance under Sec. 40(a)(ia) rws 194J, leading to the deletion of the disallowance. The Kerala High Court judgment was deemed inapplicable, and the Tribunal affirmed that the channel placement fees were not subject to disallowance under Sec. 40(a)(ia). Case-Laws Income Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385716