INCOME TAX ACT, 1961

Section 260A

Appeal (High Court) - Substantial question of law - Treatment of placement fees/carriage fees - No substantial question of law

Revenue filed appeal raising a substantial question of law that whether tribunal was justified in holding that the placement fees/carriage fees paid to Cable Operators/MSO/DTH Operators were payments for work contract covered under section 194C, and not fees for technical services under section 194J, without appreciating that the services received by assessee were technical and managerial in nature. Held: For the reasons stated in order passed in ITA No. 1117 of 2015, question raised do not give rise to any substantial question of law. Thus, appeal was not entertained.