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Court Rules TDS on 'Channel Placement Fees' Falls u/s 194C for Work Contracts, Not Section 194J for Services.
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....Disallowance u/s. 40(a)(ia) - tax has to be deducted u/s 194J or 194C for ‘Channel Placement Fees’ - TDS is to be deducted u/s 194C and not u/s 194J....