2020 (1) TMI 867

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....r on the facts and in the circumstances of the case and in law, the Tribunal is justified in holding that the disallowance of Channel Placement Fee cannot be made under Section 40(a)(ia) of the I.T. Act when the tax was deducted thereon u/s 194C instead of Sec. 194J of the IT. Act? (b) Whether on the facts and in the circumstances of the case and in law, the Tribunal has erred in upholding the order of DRP to delete the disallowance on account of advertising, marketing and publicity expenses incurred by the assessee for promotion of its channels without denying the fact that the foreign sister concern of the assessee is benefited by these expenses? (c) Whether on the facts and in the circumstances of the case and in law, t....

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....rs, this Court held that payments made for channel placement fee are subject to tax deduction at source under Section 194C of the Act. No distinguishing feature in this case is shown, which would warrant different view. (c) Therefore, for the reasons indicated in the above two orders dated 29th January, 2018 and 4th January, 2019 passed by this Court, this question no. (a) does not give rise to any substantial question of law. Thus, not entertained. 4. Regarding question no.(b):- (a) The respondent had incurred expenditure of Rs. 9.75 crores by way of marketing and publicity expenses for promoting its regional channels 'Star Pravaha' and 'Star Maza'. The respondent claimed the above marketing and publici....