https://www.taxtmi.com/caselaws?id=352645 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision regarding the applicability of tax deduction sections and the classification of payments. It concluded that the payments made for broadcasting services were for carriage charges falling under section 194C, not technical services under section 194J. The Tribunal determined that the assessee was not in default under section 201(1)/201(1A) and was only liable to deduct tax at source under section 194C for the relevant payments. en-us Wed, 29 Nov 2017 00:00:00 +0530 Mon, 08 Aug 2022 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352645 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision regarding the applicability of tax deduction sections and the classification of payments. It concluded that the payments made for broadcasting services were for carriage charges falling under section 194C, not technical services under section 194J. The Tribunal determined that the assessee was not in default under section 201(1)/201(1A) and was only liable to deduct tax at source under section 194C for the relevant payments. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352645