2015 (12) TMI 1519

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..... ourt ) holding that placement charges/ carriage fees is covered under the definition of work contracts and therefore tax was to be deducted at source on such payments under section 194C, we decide this issue in favour of the assessee - I.TA No. 2201/Mum/2014 - - - Dated:- 16-12-2015 - SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Appellant by: Shri G.M. Dass .....

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..... ental Representative fairly conceded to this. 4. We have considered the grievance of the assessee carefully. We have also considered the order of the Tribunal referred to hereinabove. We find force in the contention of the Ld. Counsel. On identical issues, the Tribunal has decided these issues in favour of the assessee at para 24 of its order which reads as under: We have considered the ri .....

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