https://www.taxtmi.com/caselaws?id=365040 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of carriage fee/Channel Placement fee for non-deduction of TDS under section 194J. The Tribunal rejected the Revenue's arguments, emphasizing that the payments were not subject to tax deduction under section 194C and were akin to standard broadcasting fees, not commission or royalty. Citing judicial precedents and specific payment nature, the Tribunal dismissed the Revenue's appeal and confirmed the deletion of the disallowance. en-us Mon, 30 Jul 2018 00:00:00 +0530 Tue, 12 Feb 2019 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365040 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of carriage fee/Channel Placement fee for non-deduction of TDS under section 194J. The Tribunal rejected the Revenue's arguments, emphasizing that the payments were not subject to tax deduction under section 194C and were akin to standard broadcasting fees, not commission or royalty. Citing judicial precedents and specific payment nature, the Tribunal dismissed the Revenue's appeal and confirmed the deletion of the disallowance. Case-Laws Income Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365040