https://www.taxtmi.com/caselaws?id=337492 The Tribunal upheld the decision that placement fees paid to cable operators/MSOs are subject to TDS under Section 194C, not under Sections 194J or 194H. The appellant was not considered an assessee in default under Section 201(1)/201(1A) due to no short deduction of tax, leading to the dismissal of Revenue's appeals. en-us Mon, 07 Nov 2016 00:00:00 +0530 Tue, 10 Jan 2017 07:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337492 The Tribunal upheld the decision that placement fees paid to cable operators/MSOs are subject to TDS under Section 194C, not under Sections 194J or 194H. The appellant was not considered an assessee in default under Section 201(1)/201(1A) due to no short deduction of tax, leading to the dismissal of Revenue's appeals. Case-Laws Income Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337492