https://www.taxtmi.com/caselaws?id=390744 The court determined that payments made by the assessee to Multi System Operators for broadcasting services fell under Section 194C, not Section 194J of the Income Tax Act. It concluded that the services provided were contractual, not technical, and thus, the assessee correctly deducted TDS under Section 194C. The penalty imposed on the assessee for short deduction of TDS was deemed unjustified as the deductee had paid the full tax due. The court upheld the decision of the ITAT, dismissing the appeal and emphasizing that the penalty was unwarranted. en-us Wed, 08 Jan 2020 00:00:00 +0530 Fri, 10 Jan 2020 07:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390744 The court determined that payments made by the assessee to Multi System Operators for broadcasting services fell under Section 194C, not Section 194J of the Income Tax Act. It concluded that the services provided were contractual, not technical, and thus, the assessee correctly deducted TDS under Section 194C. The penalty imposed on the assessee for short deduction of TDS was deemed unjustified as the deductee had paid the full tax due. The court upheld the decision of the ITAT, dismissing the appeal and emphasizing that the penalty was unwarranted. Case-Laws Income Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390744