https://www.taxtmi.com/caselaws?id=414253 The Tribunal upheld the Ld.CIT(A)'s decision in favor of the appellant, ruling that payments for channel placement were not fees for technical services but should be treated as payments for work contracts under section 194C of the Act. As a result, the tax demand under section 201(1) of the Act was deleted. Additionally, the Tribunal agreed with the Ld.CIT(A) that interest under section 201(1A) was not applicable as the appellant had already deducted TDS under section 194C, leading to the deletion of interest amounting to Rs. 4,33,01,284. en-us Wed, 29 Sep 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414253 The Tribunal upheld the Ld.CIT(A)'s decision in favor of the appellant, ruling that payments for channel placement were not fees for technical services but should be treated as payments for work contracts under section 194C of the Act. As a result, the tax demand under section 201(1) of the Act was deleted. Additionally, the Tribunal agreed with the Ld.CIT(A) that interest under section 201(1A) was not applicable as the appellant had already deducted TDS under section 194C, leading to the deletion of interest amounting to Rs. 4,33,01,284. Case-Laws Income Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414253