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2009 (3) TMI 7 - DELHI HIGH COURTAllegation that assessee had failed to deduct tax u/s 194J in respect of payments made to its subsidiary - order passed by AO u/s 201(1) and 201(1A) has been set aside by ITAT - As found by the Tribunal, the assessee had only acquired rights in the TV serial & there is nothing to suggest that the payments made by the assessee to subsidiary was a fee for technical services within the meaning of Section 194J - Tribunal rightly set aside the orders concluding that Section 194J was not applicable
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