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 service u/s 194J, without appreciating that the services received by the assessee are technical in nature.

Facts: Whether Tribunal was right 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 service u/s 194J, without appreciating that the services received by the assessee are technical in nature ?

Held, that Tribunal was right 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 service u/s 194J, without appreciating that the services received by the assessee are technical in nature. - CIT V/s ZOOM ENTERTAINMENT NETWORK LTD. - [2018] 8 ITCD Online 83 (BOM)