Dismissing the appeal of revenue the Court held that by assessee to cable operators for channel placement fee was subject to deduction of tax at source under S.194C and not under S. 194J. (AY. 2010-11)
PCIT v. Star Entertainment Media (P.) Ltd. (2020) 269 Taxman 66 (Bom.)(HC)
S. 194C : Deduction at source-Contractors-Channel placement fee- Payment to cable operators for channel placement fee was subject to deduction of tax at source u/s. 194C and not under S. 194J of the Act. [S. 194J]