Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1444 - AT - Income TaxChannel payment fees paid to cable TV operators/DTH providers - addition u/s.40(a)(ia) - whether TDS to be deducted u/s 194C or u/s 194J - Held that:- The issue of channel payment fees paid to cable TV operators/DTH providers has been decided by the Tribunal in the case of NGC Networks(I)(P) Ltd.[2014 (11) TMI 484 - ITAT MUMBAI] amount not taxable in India in the hands of SSA either u/s.9(1)(vi) or 9(1)(vii) as per the legal position prevalent at the relevant time and the assessee therefore was not liable to deduct tax at source from the said amount paid to M/s. SSA and there was no question of disallowing the said amount by invoking the provisions of sec.40(a)(i) - law can not compel a person to do something which is impossible to perform. It is not the case of the Revenue that the issue of applicability of section 194J was already considered in the case of the Assessee. Therefore, when the Assessee has deducted the tax as per provisions of Section 194C which is a bonafide decision of assessee keeping in view the nature of payments and facts of the case, then, the Assessee was not supposed to foresee the subsequent retrospective amendment in the statute to be held liable to tax deduction at source under the provisions of section 194J - Decided in favor of assessee.
|