S.194C r.w.s. 194J r.w.s. 40(a)(ia) – Payments in respect of channel carriage fees, up-linking charges and bandwidth charges made by an assessee in the business of media broadcasting would be governed by the provisions of S.194C and not S.194J. Since assessee had complied with TDS provisions u/s 194C, disallowance u/s 40(a)(ia) is unwarranted.