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2014 (12) TMI 716 - AT - Income TaxPayment made to the cable operators - TDS deduction u/s 194C or u/s 194J – Held that:- The payment was made by the assessee to the cable operators/ MSOs for placing the TV channels in the prime band in order to enhance the viewership and better advertisement revenue – also in the case of Kurukshetra Darpans (P) Ltd. Vs. CIT 2008 (3) TMI 48 - High Court Punjab and Haryana] similar issue has been decided wherein it has been held that the payment for obtaining the telecast licenses from the licensor falls under the provisions of section 194C - the work of broadcasting/telecasting including production of programme or such broadcasting or telecasting falls under the definition of "work” as provided under clause (iv) of the Explanation to section 194C - when two provisions are simultaneously introduced in the Act., one is specific and another is more general in terms then the resort must be to the specific provision - when the work of broadcasting and telecasting of the programmes specifically falls under the ambit of provisions of section 194C, then the provisions of section 194J cannot be applied on such payments – the order of the CIT(A) is upheld – Decided against revenue. Payment for subtitling and editing charges to be treated as fee for technical service or not – Applicability of provisions of section 194J – Held that:- Following the decision in ACIT Vs. Manish Dutt [2012 (7) TMI 186 - ITAT MUMBAI] - the assessee had utilized the services of dubbing studio Ninety Degrees by using their equipments as well as the artists who were working for Studio Ninety Degrees - The assessee had thus carried out the work of dubbing by engaging services and the same was of the nature of getting work done through a subcontractor - the provisions of section 194C were applicable and the assessee has rightly deducted tax at source at 2 per cent treating the payment as a payment to sub-contractor for carrying out a work – thus, the order of the CIT(A) is upheld – Decided against revenue.
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