Sec. 194C of Income Tax Act, 1961 – TDS – Revenue filed four appeals relates to the A.Ys. 2007-08, 2008-09, 2009-10 and 2010-11 before High Court challenging 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 under section 194C and not fees for technical services under section 194J, without appreciating that the services received by assessee are technical and managerial in nature and; that the purported reimbursement of expenses was not part of the commission paid by the assessee to Zee Turner Ltd. and, therefore, the assessee was not required to deduct TDS as per the provision of section 194H of the I.T. Act. High Court did not entertain both the questions. Revenue filed SLP before Supreme Court but withdrew the same. Thus, SLP dismissed as withdrawn – CIT Vs. ZEE ENTERTAINMENT ENTERPRISES LTD. [2020] 269 TAXMAN 569 (SC)