TMI Blog2017 (5) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... Act would be applicable, is enough to explain that the assessee’s payments made to various parties for the purpose of display of the advertisements of assessee’s client do not fall in the category of rent and hence assessee was only required to deduct TDS u/s 194C. This has also support of order of ITAT Coordinate Bench of Mumbai in the case of ITO (TDS) Vs. Roshan Publicity (P) Ltd. [2005 (5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue read as under: i. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the additions made u/s. 201(1) 201(1A) by holding that the payments made by the assessee for hoarding / display rights fall within the purview of section 194C and not section 194I, without considering the entire set of facts in totality read with the amended definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - for advertisement on hoarding on which tax was deducted at source @ 2% u/s 194C of the Act. The A.O. was of the view that since the payee concerns were found to have sublet the hoarding sites to the assessee-company, it was required to deduct tax at source @ 10% u/s 194I of the Act. The A.O. thus concluded that ₹ 5,33,08,941/- had been deducted short for which the assessee was held to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned DR supports on the order of the A.O. On the other hand the learned counsel of the assessee relies on the order of the learned CIT(A) and also the order of the Tribunal in assessee s own for the A.Y. 2010-11 [7049/Mum/2012] and A.Y. 2011-12 [7050/Mum/2012]. 6. We have heard the rival submissions and perused the relevant material on record. We find that a similar issue arose before the Coordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, we are of the view that the CIT(A) has rightly held that the assessee is liable to deduct TDS u/s 194C of the Act in respect of the payments in dispute. Accordingly this issue of Revenue s appeals of both the years is dismissed. 6.1 Facts being similar, we follow the order of the Co-ordinate Bench and uphold the order passed by the learned CIT(A). 7. In the result, the appeal is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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