2019 (12) TMI 584

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..... he 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 .....

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..... , Mr. Syed Abdul Haseeb, Adv., Mr. S. Uday Sagar, Adv. And Mrs. Anil Katiyar, AOR ORDER Delay condoned. We find no reason to interfere with the judgment .....

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