Section 9,194C,194J&201(1A) of the Income Tax Act, 1961 – TDS – Assessee made payment towards channel carriage fees,uplinking and downloading charges, bandwidth and air tune charges to companies engaged in Broadcasting and telecasting work for permitting the assessee to avail the benefit for their automated electronic set up under contractual arrangements cannot be termed as fees for technical services and therefore,  TDS was deductible from the said payments under section 194C and not under section 194J– Commissioner of income tax vs. Medial World Wide P ltd [2020] 312 CTR (Calcutta) 409