https://www.taxtmi.com/caselaws?id=468796 Payments for channel carriage fees, uplinking charges and bandwidth charges were treated as contractual broadcasting payments covered by section 194C, not fees for professional or technical services under section 194J. The analysis followed binding precedent that such transmission-related services do not become royalty or technical services merely because they involve uplinking, downlinking or bandwidth. Because tax had been deducted under section 194C, the short-deduction position did not sustain disallowance under section 40(a)(ia). The retrospective amendment on the definition of process was not applied to uphold the disallowance for the relevant period. en-us Fri, 06 Jul 2018 00:00:00 +0530 Thu, 21 May 2026 15:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468796 Payments for channel carriage fees, uplinking charges and bandwidth charges were treated as contractual broadcasting payments covered by section 194C, not fees for professional or technical services under section 194J. The analysis followed binding precedent that such transmission-related services do not become royalty or technical services merely because they involve uplinking, downlinking or bandwidth. Because tax had been deducted under section 194C, the short-deduction position did not sustain disallowance under section 40(a)(ia). The retrospective amendment on the definition of process was not applied to uphold the disallowance for the relevant period. Case-Laws Income Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468796