https://www.taxtmi.com/caselaws?id=270421 Placement fees paid to cable operators and multi system operators for positioning television channels in the prime band were treated as payments for broadcasting and telecasting work. Because clause (iv) of the Explanation to section 194C specifically includes broadcasting and telecasting within "work", the specific provision applied rather than the general provision for technical services under section 194J. The payment was therefore covered by section 194C and not section 194J, and the assessee's position was accepted. en-us Fri, 16 Oct 2015 00:00:00 +0530 Mon, 04 Jan 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270421 Placement fees paid to cable operators and multi system operators for positioning television channels in the prime band were treated as payments for broadcasting and telecasting work. Because clause (iv) of the Explanation to section 194C specifically includes broadcasting and telecasting within "work", the specific provision applied rather than the general provision for technical services under section 194J. The payment was therefore covered by section 194C and not section 194J, and the assessee's position was accepted. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270421