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