2019 (12) TMI 584 - SCH - Income Tax

TDS u/s 194J - Channel Placement fees - Whether was not in the nature of Royalty as defined u/s.9(1) (vi) and so the tax is not required to be deducted u/s.194J despite insertion of clarification by virtue of Explanation 6 in Section 9(1)(vi) w.e.f. 01.06.1976? - HELD THAT - We find no reason to interfere with the judgment/ order impugned. Accordingly, the Special Leave Petition is dismissed. However, question of law kept open.

Summary

The Supreme Court dismissed the Special Leave Petition, but kept the question of law open. Delay was condoned and pending applications were disposed of.