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2018 (6) TMI 688 - AT - Income TaxDisallowance u/s. 40(a)(ia) - tax has to be deducted u/s 194J or 194C for ‘Channel Placement Fees’ - Held that:- Following the order of the Hon’ble High Court of Bombay in the case of the Commissioner of Income Tax-11, Vs. M/s NGC Networks (India) Pvt. Ltd [2016 (1) TMI 1368 - ITAT MUMBAI] and finding no reason to take a view different from that arrived at by coordinate benches of the Tribunal in the assessee’s own case for A.Ys 2009-10 and 2010-11 - the amendment by introduction of Explanation-6 to Section 9(1)(vi) of the Act took place in the year 2012 with retrospective effect from 1976. This could not be have been contemplated by the Respondent when he made the payment which was subject to tax deduction at source u/s 194C - Hence TDS is to be deducted u/s 194C and not u/s 194J - Decided in favor of assessee.
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