https://www.taxtmi.com/caselaws?id=381353 Carriage fees and channel placement fees paid to cable operators and MSO/DTH operators for preferred channel placement in a broadcasting arrangement were treated as payment for "work" within section 194C, not as fees for technical services or royalty under section 194J. The settled jurisdictional view and prior decisions in the assessee's own case were followed, and reliance on section 9(1)(vi) did not change that classification. As deduction was required under section 194C rather than section 194J, disallowance under section 40(a)(ia) for alleged short deduction was held unsustainable. en-us Thu, 06 Jun 2019 00:00:00 +0530 Sat, 08 Jun 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381353 Carriage fees and channel placement fees paid to cable operators and MSO/DTH operators for preferred channel placement in a broadcasting arrangement were treated as payment for "work" within section 194C, not as fees for technical services or royalty under section 194J. The settled jurisdictional view and prior decisions in the assessee's own case were followed, and reliance on section 9(1)(vi) did not change that classification. As deduction was required under section 194C rather than section 194J, disallowance under section 40(a)(ia) for alleged short deduction was held unsustainable. Case-Laws Income Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381353