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2018 (8) TMI 1810 - HC - Income TaxTDS u/s 194C OR 194J - placement fees / carriage fees paid to cable operators / MSO / DTH Operators - payments for work contract OR fees for technical service u/s 194J - Tribunal held the payments for work contract covered u/s 194C and not fees for technical service u/s 194J - HELD THAT:- The impugned order of the Tribunal relied upon the order of its coordinate bench in the case of Asst. Commissioner of Income Tax (TDS) Vs. UTV Entertainment Television Ltd., [2017 (11) TMI 915 - BOMBAY HIGH COURT] relating to AY 2008-09 to 2011-12, while dismissing the Revenue's appeal. The Revenue does not point out any distinguishing feature in fact or in law in this case from that in the UTV Entertainment Television Ltd. (supra), which would warrant a different view. For the reasons stated in our order dated in Commissioner of Income Tax Vs. UTV Entertainment Television Ltd. (supra) the question as proposed does not give rise to any substantial question of law. Thus, not entertained. Appeal is dismissed.
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