Dismissing the appeal of the revenue the Court held that ; Placement fees/carriage fees to cable operators and MSO/DTH operators, which were payment for work contract and fees for technical services .Followed CIT v. UTV Entertainment television Ltd ( 2017) 399 ITR 443 ( Bom)(HC) (AY. 2006-07 to 2010-11)
CIT v. Zee Entertainment Enterprises Ltd. (2018) 254 Taxman 370 (Bom.)(HC)/Editorial : SLP of revenue is dismissed due to low tax effect CIT v. Zee Entertainment Enterprises Ltd. ( 2020) 269 Taxman 569 (SC)
S. 194C : Deduction at source – Contractors – Placement fees/carriage fees to cable operators and MSO/DTH operators, which were payment for work contract and fees for technical services [ S.194J ]