Sec. 194C of the Income-tax Act, 1961—Deduction of tax at source - Revenue challenged the order of Tribunal in holding that the placement fees/carriage fees paid to cable operators/MSO/DTH operators are payments for work contract covered u/s 194C and not fees for technical services u/s 194J. High Court declined to entertain the revenue’s appeal on the aforesaid issued in the light of the judgment rendered in Income Tax Appeal No. 1117 of 2015 of revenue. SLP of the revenue dismissed as withdrawn due to low tax effect. - CIT V/s ZEE ENTERTAINMENT ENTERPRISES LTD. - [2020] 272 TAXMAN 116 (SC)