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2017 (12) TMI 914 - ITAT KOLKATATDS u/s 194C or 194J - default in respect of payment by way of Channel carriage fees, up-linking charges and Bandwidth charges and Airtime Charges - Held that:- We hold that the issue is covered in favour of the assessee and hence the assessee is liable to deduct tax at source only u/s 194C of the Act in respect of aforesaid subject mentioned payments. Accordingly the grounds raised by the Revenue are dismissed. See assessee's own case [2017 (12) TMI 935 - ITAT KOLKATA]
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