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2014 (8) TMI 1133 - AT - Income TaxTDS u/s 194C OR 194J - Uplinking and Band Width Services and Air Time service charges - Held that:- As relying on the case Sristi Television [2013 (12) TMI 1655 - ITAT KOLKATA] we agree with the ld. CIT(Appeals) that no technical services were involved in payment of carriage charges made by the assessee for broadcasting of the programmes produced by the assessee. The assessee produced various types of programmes/serials and news and these were telecasted/broadcasted through Multi System Operators. Payments in this regard were made as carriage charges for which payment of tax was deductible under section 194C of the Income Tax Act. As per definition of technical services given in Explanation to Section 9 of the Act, the deductee should have rendered managerial, technical or consultancy services. In this case, we find that there is no such finding of the Assessing Officer. The deductee has only telecasted the programmes produced by the assessee. Telecasting on the programme was covered under section 194C of the Act. - Decided against revenue
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