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2019 (12) TMI 584 - SCH - Income TaxTDS 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.
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