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2019 (1) TMI 1703 - BOMBAY HIGH COURTTDS u/s 194C OR 194J - Channel Placement fees - whether is not in the nature of Royalty u/s 9(1)(vi)? - HELD THAT:- The question of deducting tax at source on Channel Placement fees has been decided by this Court in favour of the assessee in M/S. NGC NETWORKS (INDIA) PVT. LTD. [2018 (5) TMI 1148 - BOMBAY HIGH COURT] wherein held that no expenditure can be disallowed under Section 40(a)(i) of the Act in respect of fee paid for Channel Placement. The present situation being identical, no further examination is necessary. No question of law arises.
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