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2016 (1) TMI 1368 - AT - Income TaxTDS u/s 194J - disallowance of channel placement fees u/s. 40(a)(ia) - As per revenue channel placement fee is in the nature of royalty u/s. 9(i)(vi) - Held that:- Tribunal in the case of Viacom 18 Media Pvt. Ltd.[2015 (12) TMI 139 - ITAT MUMBAI] has decided this issue in favour of the assessee and against the Revenue by relying upon the decision of the Hon’ble Delhi High Court in the case of Prasar Bharati (Broadcasting Corporation of India) [2006 (11) TMI 159 - DELHI High Court] two provisions are introduced in the Act, one specific to the activity sought to be taxed and the other in more general terms resort must be had to the specific provisions which manifests the intention of the Legislature. It is not, therefore, possible to accept the contention of the Revenue that programmes produced for television, including "commissioned programmes", will fall outside the realm of section 194C, Explanation III of the Act. - Decided against revenue
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