https://www.taxtmi.com/caselaws?id=258374 The Tribunal upheld the CIT(A)'s decision that channel placement charges are subject to TDS under Section 194C, not Section 194J. The Revenue's appeal was dismissed, affirming the correct TDS deduction by the assessee. Consequently, the assessee was not held liable under Section 201(1) and 201(1A). The cross-objections were deemed academic due to the favorable ruling on the primary issue. en-us Fri, 27 Mar 2015 00:00:00 +0530 Wed, 08 Apr 2015 06:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258374 The Tribunal upheld the CIT(A)'s decision that channel placement charges are subject to TDS under Section 194C, not Section 194J. The Revenue's appeal was dismissed, affirming the correct TDS deduction by the assessee. Consequently, the assessee was not held liable under Section 201(1) and 201(1A). The cross-objections were deemed academic due to the favorable ruling on the primary issue. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258374