Section 37(1) & 194C & 194J of the Income-tax Act, 1961—Business expenditure—Amounts paid to cable operators for channel placement fee was subject to tax deduction at source under Section 194C and not under Section 194J, thus, disallowance under section 40(a)(ia) cannot be made - - PR. CIT V/s STAR ENTERTAINMENT MEDIA (P.) LTD. - [2020] 269 TAXMAN 066 (BOM)