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Sec. 194C & 194J of the Income-tax Act, 1961—Deduction of tax at source – Revenue filed SLP before Supreme Court against the order of High Court but on instructions, issued by the Department of Revenue, Ministry of Finance vide F. No.390/Misc./116/2017-JC dated 22.08.2019, withdrew the same along with pending applications therein due to low tax effect. - CIT V/s DISNEY BROADCASTING (INDIA) LTD. - [2020] 269 TAXMAN 464 (SC)