TMI Blog2019 (5) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act was correct. TDS u/s 194C on carriage fees by treating it as contract work by resorting to interpretative reasoning and not under section 194H - HELD THAT:- Issue covered by Judgment of this Court in case of Commissioner of Income Tax Vs. UTV Entertainment Television Limited and ors. [ 2016 (1) TMI 213 - ITAT MUMBAI] - INCOME TAX APPEAL NO.214 OF 2017 WITH INCOME TAX APPEAL NO.217 OF 2017 - - - Dated:- 22-4-2019 - AKIL KURESHI AND SARANG V.KOTWAL, JJ. Mr. Suresh Kumar with Ms. Samiksha Kanani for the Appellant. Mr. Niraj Sheth with Mr. Jay Bhansali i/by Ms. Snehal Bamne for the Respondent. P.C.: 1. Appeals are admitted for consideration of following substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on relates to the obligation of the assessee to deduct tax at source under the correct provision. The respondent-assessee is a Multi System Operator. While making payment of subscription fees paid to the channels, the assessee would deduct tax at source under section 194C of the Income Tax Act, 1961. The revenue contended that such deduction should have been in terms of Section 194J of the Act. Such an issue had been examined by the Division Bench of Punjab and Haryana High Court in case of Kurukshetra Darpans (P) Ltd. Vs. Commissioner of Income Tax (2008) (169 taxman 344). The Court referred to the Explanation (3) below Section 194C(2) of the Act, explained the term Work as to include advertising, broadcasting and telecasting includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee subscriber as a party, which is desirous to subscribe for and receive the telecast signals of the service from the company in order to further distribute the same to the customer(s). 15. From the recital of the agreement itself, it is clear that the service that the assessee subscriber is availing is the receipt of 'telecasting signals' from the licensor or the company. The expression 'service' has also been referred to mean the TV channel which is dealt with by the licensor or the company. Therefore, what the assessee has transacted for with the licensor or company certainly includes within its ambit broadcasting and telecasting facility. The essence of the contract is to obtain broadcastin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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