https://www.taxtmi.com/caselaws?id=373641 The High Court upheld the Tribunal's decision regarding the classification of channel placement fees for tax deduction under the Income Tax Act. It clarified that such fees paid to cable operators were for channel placement choice, not technical services, falling under Section 194C for work contracts. The Court emphasized the need to assess the nature of services to determine the correct tax deduction provision, dismissing the Revenue's appeal and affirming the Tribunal's decision based on previous case law and findings. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 12 Feb 2019 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373641 The High Court upheld the Tribunal's decision regarding the classification of channel placement fees for tax deduction under the Income Tax Act. It clarified that such fees paid to cable operators were for channel placement choice, not technical services, falling under Section 194C for work contracts. The Court emphasized the need to assess the nature of services to determine the correct tax deduction provision, dismissing the Revenue's appeal and affirming the Tribunal's decision based on previous case law and findings. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373641