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2020 (1) TMI 867 - BOMBAY HIGH COURTTDS us 194C OR 194J - amounts paid to cable operators for channel placement fee - HELD THAT:- Amounts paid to cable operators for channel placement fee was subject to tax deduction at source under Section 194C of the Act and not under Section 194J of the Act as contended by the Revenue. See CIT v. Star Den Media Services (P.) Ltd. 2019 (1) TMI 1703 - BOMBAY HIGH COURT] and CIT v. NGC Network (India) (P.) Ltd [2014 (10) TMI 365 - BOMBAY HIGH COURT] Disallowance on account of advertising, marketing and publicity expenses incurred by the assessee for promotion of its channels - Allowable business expenses - foreign sister concern of the assessee is benefited by these expenses - HELD THAT:- Tribunal held that once it is not disputed that the expenses were primarily incurred for the purpose of business, incidental benefit to some other party from such expenses, would not reduce the allowability of such expenditure as a deduction. This more particularly when the same has been incurred in the course of and for the purpose of business. The impugned order of the Tribunal held that the 100% expenditure by way of marketing and publicity expenses are allowable as expenses deductible u/s 37(1) of the Act. See M/S. STAR INDIA P. LTD. [2009 (3) TMI 990 - BOMBAY HIGH COURT] and NGC. NETWORK (INDIA) P. LTD. [2014 (10) TMI 365 - BOMBAY HIGH COURT]
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