99-Year Satellite Rights Transfer Not Classified as Royalty, Exempt from TDS u/s 194J of Income Tax Act.

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....TDS u/s 194J - satellite right transferred in favor of assessee for a period 99 - transfer in favour of the assessee as sale and therefore, excluded from the definition of "Royalty" as defined under clause (v) to Explanation (2) of Section 9(1) of the Act - AT....