2019 (1) TMI 802

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....essment Years 2009-10 and 2010-11. 2. The revenue has urged the following questions of law for our consideration: "a) Whether on the facts and in the circumstances of the case and in law, the ITAT is correct in holding that the placement fees/carriage fees paid to cable operators/MSO/DTH Operators are payments for work contract covered u/s 194C and not fees for technical services u/s 194J, without appreciating that the services received by assessee are technical in nature? b) Whether on the facts and in the circumstances of the case and in law, the ITAT is correct in holding that the uplinking charges paid to TV18 India Ltd for uplinking its channels /signals from TV18' s uplinking centre are payments for work contract covered u/s 19....

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....ates that this question stated concluded against the revenue and in favour of the respondent-assessee. This in view of the order of this Court in The Commissioner of Income Tax, TDS-2, Mumbai Vs. M/s Zee Entertainment Enterprises Ltd. (Income Tax Appeal Nos.1117 of 2015, 1107 of 2015, 1174 of 2015 and 126 of 2016) decided on 28th February, 2018. (ii) In view of the above decision of this Court and for the reasons indicated therein, question No.(a) as proposed does not give rise to any substantial question of law. Thus, not entertained. 5. Re: Question No.b (i) The respondent paid unlinking charges to a third party. The impugned order of the Tribunal upheld the order of the CIT (A) of the applicant's contention that these charges wer....