TMI BlogAcquiring satellite rights of films - whether are in the nature of 'royalty' as defined u/s. 9(1)...Acquiring satellite rights of films - whether are in the nature of 'royalty' as defined u/s. 9(1) Explanation (2) of the Income Tax Act thereby requiring deduction of tax at source in terms with Section 194J - Held No - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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