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2016 (1) TMI 213 - AT - Income TaxTDS u/s 194C or u/s 194J - payment in question 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 - Held that:- 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. Therefore, when the work of broadcasting and telecasting of the programmes specifically falls under the ambit of provisions of section 194C, then in view of the decision of CIT Vs. Prasar Bharati (Broadcasting Corporation of India) (2006 (11) TMI 159 - DELHI High Court ), the provisions of section 194J cannot be applied on such payments. The CBDT Circular No. 720 dated 30.08.1995, also supports this view - Decided in favour of assessee.
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