Tribunal held that when assessee paid leased charges there was no such provision requiring deduction of TDS on payment of leased line charges being royalty, such subsequent retrospective amendment could not be enforced upon assessee so as to make disallowance under section 40(a)(ia) of the Act. leased line charges paid for transmission by any technology, got covered within definition of royalty by insertion of Explanations 4 to 6 to section 9(1)(vi) made by Finance Act, 2012 with retrospective effect from 1-6-1976.  (AY. 2012-13)