https://www.taxtmi.com/caselaws?id=270421 The Tribunal upheld the CIT(A)'s decision, confirming that the placement charges paid to cable operators/MSOs are classified under Section 194C of the Income Tax Act, 1961. The Tribunal dismissed the Revenue's appeals, emphasizing that the payments for broadcasting and telecasting services specifically fall under Section 194C and not under Section 194J or Section 194H. The decision was supported by legal provisions and judicial precedents, highlighting the importance of accurately classifying the nature of services provided. 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 The Tribunal upheld the CIT(A)'s decision, confirming that the placement charges paid to cable operators/MSOs are classified under Section 194C of the Income Tax Act, 1961. The Tribunal dismissed the Revenue's appeals, emphasizing that the payments for broadcasting and telecasting services specifically fall under Section 194C and not under Section 194J or Section 194H. The decision was supported by legal provisions and judicial precedents, highlighting the importance of accurately classifying the nature of services provided. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270421