Dismissing the appeal of the revenue the Tribunal held that ; Installation of set-top box by ISPs amounts to works contract and as no technical expertise is required provision of S.194J cannot be applicable .( AY. 2010-11, 2011-12)
JCIT v. Bharat Business Channels Ltd. (2018) 170 ITD 621 (Mum) (Trib.)
S. 194C : Deduction at source – Contractors – Installation of set-top box by ISPs amounts to works contract and as no technical expertise is required provision of S.194J cannot be applicable .[ S.194J ]