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2019 (4) TMI 1421 - AT - Income TaxTDS u/s 194J OR 194C - non deduction of tds - disallowance u/s 40(a)(ia) on carriage fees / channel placement fees - HELD THAT:- Issue whether carriage fees / channel placement fees paid by the assessee is in the nature of royalty or fees for technical services requiring deduction under section 194J of the Act has come up for consideration in assessee’s own case [2016 (1) TMI 213 - ITAT MUMBAI] The Tribunal while deciding the issue in unequivocal terms has held that the payment made towards carriage fees / channel placement fees does not partake the character of either royalty or fees for technical services. Thus, the issue having been decided in favour of the assessee.
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