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2017 (5) TMI 1519 - AT - Income TaxTDS u/s 194C - payments made by Assessee to the distributors for non deduction of tds - nature of work - Held that:- We find even the definition of work as amended by the Finance Act, 2009 w.e.f. 01/10/2009 in explanation to section 194C of the act not applicable to the case of the assessee because the clause (e) of clause (iv) of explanation to section 194C of the act define the work as it includes manufacturing and supplying a products according to the requirement or specification of a customer by using material purchased from such customer. We have noticed that the distributor has no say about the nature and quality of any film for which it has distribution rights. - Decided against revenue
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