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2010 (1) TMI 832 - AT - Income TaxEvent management services - assessee had not deducted tax at source under section 194C/ 194J in respect of certain payments - assessee in default under section 201(1) in respect of tax not deducted and charged consequential interest under section 201(1A) - whether in respect of art work and photography the parties to whom payments had been made by the assessee should be treated as a professional or as a contractor - department has treated the art work and photography work as a professional – Held that:- photography and the art work in case of the assessee has not been done in relation to production of any cinematography, assessee had assigned the job of art work and photography to others, the claim of the assessee that job often had been given on contract basis has to be accepted. all the payments made by the assessee will be covered under the provisions of section 194C(1). The order of CIT(A) is modified to that extent, appeals of the assessee are partly allowed.
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