Section 194C of the Income-tax Act, 1961—Deduction of tax at source— Placement fees/carriage fees paid to cable operators/MSO/DTH operators are payments for work contract covered u/s 194C and not fees for technical services u/s 194J.

Facts: Whether ITAT is correct in holding that the placement fees/carriage fees paid to cable operators/MSO/DTH operators are payments for work contract covered u/s 194C and not fees for technical services u/s 194J, without appreciating that the services received by Assessee are technical in nature?

Held, that ITAT is correct in holding that the placement fees/carriage fees paid to cable operators/MSO/DTH operators are payments for work contract covered u/s 194C and not fees for technical services u/s 194J, without appreciating that the services received by Assessee are technical in nature. - CIT V/s UTV NEWS LTD. - [2019] 9 ITCD Online 104 (BOM)