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2013 (6) TMI 373 - ITAT CUTTACKPayments made to the Broadcasters - Non deduction of TDS u/s 194C - Treating the assessee as an assessee in default and levying of tax and interest u/s.201(1) & 201(IA) - CIT(A)confirmed additions - Held that:- CIT(A) after hearing the assessee and considering the provisions contained in Section 201(1) as well as Section 194C and the decision of Kurukshetra Darpans (P)Ltd v. CIT (2008 (3) TMI 48 - High Court Punjab and Haryana) has come to the conclusion that the tax u/s.194C is deductible on the payments made to T.V.channels. Thus assessee could be treated as “assessee in default” Levy of interest u/s.201(1A) confirm as relying on Hindustan Coca Cola Beverages (P) Ltd (2007 (8) TMI 12 - SUPREME COURT OF INDIA) and CIT v. Eli Lilly & Co.(India) P. Ltd (2009 (3) TMI 33 - SUPREME COURT). Thus the impugned orders of theCIT(A) are not infirm in any way requiring any interference. Against assessee.
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