https://www.taxtmi.com/caselaws?id=254373 The Tribunal upheld the CIT(A)'s decisions that placement charges fall under Section 194C, not Section 194J, as they involve channel placement preference, not technical services. Subtitling and editing charges were also ruled to be covered under Section 194C, not Section 194J, as they relate to subcontractor payments for work. The Tribunal dismissed the revenue's appeals and the assessee's cross-objections regarding the liability under Section 201(1), as the appeals became academic. The order was pronounced on 29.10.2014. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sat, 20 Dec 2014 06:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254373 The Tribunal upheld the CIT(A)'s decisions that placement charges fall under Section 194C, not Section 194J, as they involve channel placement preference, not technical services. Subtitling and editing charges were also ruled to be covered under Section 194C, not Section 194J, as they relate to subcontractor payments for work. The Tribunal dismissed the revenue's appeals and the assessee's cross-objections regarding the liability under Section 201(1), as the appeals became academic. The order was pronounced on 29.10.2014. Case-Laws Income Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254373