Assessee was engaged in producing/promoting television programmes/movies and broadcasting of same on satellite television channels. It paid channel placement fees to cable operators and submitted that it had deducted tax at source in terms of section 194C.  Assessing Officer held that said charges would be covered within ambit of definition of term ‘royalty’ as per Explanation 6 in section 9(1)(vi) and, accordingly, held that same would fall within ambit of deduction of tax provisions as per section 194J instead of section 194C. Since, there was short deduction of tax at source, Assessing Officer disallowed differential sum under section 40(a)(ia). Tribunal followed  CIT v. Times Global Broadcasting Co. Ltd. [2019] 105 taxmann.com 313 (Bom.) holding that when placement charges were paid by assessee to cable operators/MSOs for placing signals on a preferred band, it was a part of work of broadcasting and telecasting covered by sub-clause (b) of clause (iv) of Explanation to section 194C. Accordingly the Assessing Officer was directed to delete the disallowance. (AY.2013-14)