Petitioner, aggrieved by the order of the assessing officer, filed a Writ Petition stating that the benefit of Tax Deducted at Source had been restricted. The tribunal had decided that consideration received for the rights relating to live feed would not be taxable as royalty at all and further framed directions for the AO to verify and grant the TDS credit as claimed by the writ petitioner. Hon’ble Court relied on its decision in Mitsubishi Corporation v. CIT(2024 SCC OnLine Del 5164) and allowed the writ petition commanding the respondents to acknowledge the credit of TDS as reflected in Form 26AS of the petitioner amounting to INR 2,27,83,28,430/-and to recomputed the total refund at INR 2,03,40,32,090/-.(AY. 2014-15)