2019 (1) TMI 1703

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..... uestion of deducting tax at source on Channel Placement fees has been decided by this Court in favour of the assessee in M/S. NGC NETWORKS (INDIA) PVT. LTD. [ 2018 (5) TMI 1148 - BOMBAY HIGH COURT] wherein held that no expenditure can be disallowed under Section 40(a)(i) of the Act in respect of fee paid for Channel Placement. The present situation being identical, no further examination is necess .....

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..... circumstance of the case and in law, the ITAT is justified in holding that the disallowance of Channel Placement fees cannot be made u/s 40(a)(ia) of the IT Act when the tax was deducted thereon u/s 194C instead of section 194J of the IT Act?" 2. Learned counsel for the parties agreed that the question of deducting tax at source on Channel Placement fees has been decided by this Court in favour .....

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