Sum paid to cable operators as channel placement fee was liable for Sec. 194C TDS and not Sec. 194J TDS

INCOME TAX: Where assessee incurred expenditure by way of marketing and publicity expenses for promoting its regional channels 'Star Pravaha' and 'Star Maza', since said expenses were primarily incurred for purpose of business, incidental benefit to some other party from such expenses, would not reduce allowability of such expenditure and, thus, entire expenditure so incurred was allowable as deduction under section 37(1)

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