Court Rules TV Channel Payments Fall u/s 194J for TDS; Previous Oversights Don't Justify Future Misapplication.

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....TDS u/s 194J or 194C - payments made to various TV channels - section 194J is attracted to the facts of the instant case. Merely because in earlier years this issue was not examined and the assessee’s contention got accepted without verification, cannot give license to it claim in the later years that the correctly applicable section be put under carpet. - AT....