https://www.taxtmi.com/caselaws?id=268835 The Tribunal affirmed that payments for placement charges, uplinking charges, and production of programs by the assessee fall under Section 194C rather than Section 194J. The Tribunal relied on specific provisions like Section 194C over more general ones like Section 194J, citing precedents and Circular No. 720 dated 30.08.1995. The Tribunal dismissed the Revenue's appeals for all assessment years and the assessee's cross-objections as infructuous. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 03 Dec 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268835 The Tribunal affirmed that payments for placement charges, uplinking charges, and production of programs by the assessee fall under Section 194C rather than Section 194J. The Tribunal relied on specific provisions like Section 194C over more general ones like Section 194J, citing precedents and Circular No. 720 dated 30.08.1995. The Tribunal dismissed the Revenue's appeals for all assessment years and the assessee's cross-objections as infructuous. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268835