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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

TDS liability - purchase of telecast rights from the film ...


Satellite Film Rights Payments Not Considered 'Royalty'; Section 194J TDS Provisions Not Applicable to Assessee.

August 29, 2015

Case Laws     Income Tax     AT

TDS liability - purchase of telecast rights from the film producers - Payments made by assessee towards acquiring satellite rights of films are not ‘royalty’, hence provisions of section 194J would not apply. - AT

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