TMI Blog2015 (9) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Sec. 194J are not at all applicable on the impugned payments. A similar view was taken by the Tribunal in the case of UTV Entertainment Television Ltd [ 2014 (12) TMI 716 - ITAT MUMBAI] wherein also the Tribunal followed the decision in the case of NGC Network [ 2014 (11) TMI 484 - ITAT MUMBAI] . In the case of UTV Entertainment Television (supra), the Tribunal at para-7 has he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re app eals by the Revenue and the Cross objections by the assessee against the very same order of the Ld. CIT(A), Mumbai dated 30.11.2011 pertaining to assessment years 2008-09 and 200910. Both these appeals and cross objections were heard together as they involved common grievance and therefore disposed of by this consolidated order for the sake of convenience. 2. In both these years, the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d interest u/s. 201(1A) of the Act which was challenged by the assessee before the Ld. CIT(A). 4. Before the First Appellate Authority, relying upon various judicial decisions in favour of the assessee, it was strongly contended that the payments made by the assessee squarely fall within the provisions of Sec. 194C of the Act and therefore, the AO has erred in treating the assessee as an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Counsel pointed out that in that case the dispute before the Tribunal was whether the Revenue authorities were justified in making the disallowance made on account of Channel placement fees u/s. 40a(ia) of the Act as TDS was not deducted u/s. 194J of the Act. We find that the Tribunal in that case relying upon the decision of the Co-Ordinate Bench in the case of ACIT Vs NGC Network (I) (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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