Shanti Prime Publication Pvt. Ltd.
Sec. 194C of the Income-tax Act, 1961 - Deduction of tax at source - Revenue challenged the order of Tribunal 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. High Court dismissed the appeal of the revenue in the light of judgment rendered in case of CIT v. UTV Entertainment Television Ltd. [2017] 88 taxmann.com 214/399 ITR 443. SLP of the revenue dismissed as withdrawn due to low tax effect. - CIT V/s UTV NEWS LTD. - [2020] 272 TAXMAN 114 (SC)