Sec. 194C of the Income-tax Act, 1961 - Deduction of tax at source – After unsuccessful challenge against the order of Tribunal before High Court 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fees for technical service u/s 194J of the Act, 1961, revenue filed SLP before Supreme Court which also dismissed as withdrawn due to low tax effect. - CIT V/s ZOOM ENTERTAINMENT NETWORK LTD. - [2020] 272 TAXMAN 101 (SC)