https://www.taxtmi.com/caselaws?id=346999 The ITAT Mumbai upheld the decision of the Ld. CIT(A) in a tax deduction dispute, ruling that the telecasting fees paid by the assessee to TV channels fell under section 194C, not 194J, for TDS purposes. The ITAT found the Ld. CIT(A)'s reasoning sound, emphasizing the relevance of statutory provisions and legal precedents in determining the appropriate TDS treatment. The revenue's appeals were dismissed, affirming the lower authority's decision. en-us Wed, 14 Jun 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346999 The ITAT Mumbai upheld the decision of the Ld. CIT(A) in a tax deduction dispute, ruling that the telecasting fees paid by the assessee to TV channels fell under section 194C, not 194J, for TDS purposes. The ITAT found the Ld. CIT(A)'s reasoning sound, emphasizing the relevance of statutory provisions and legal precedents in determining the appropriate TDS treatment. The revenue's appeals were dismissed, affirming the lower authority's decision. Case-Laws Income Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346999