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2018 (3) TMI 1771 - HC - Income TaxTDS u/s 194C or 194J - nature of services rendered by the cable operators/MSOs for which placement charges are paid - HELD THAT:- As decided in M/S. UTV ENTERTAINMENT TELEVISION LTD. [2017 (11) TMI 915 - BOMBAY HIGH the placement fees are paid under the contract between the respondent and the cable operators/ MSOs. Therefore, by no stretch of imagination, considering the nature of transaction, the argument of the appellant that carriage fees or placement fees are in the nature of commission or royalty can be accepted. TDS u/s 194C or 194J - dubbing charges - whether are in the nature of contract and not a fee for technical services? - HELD THAT:- Issue raised herein stands concluded against the Revenue and in favour of the RespondentAssesse by the decision of this Court in SAHARA ONE MEDIA AND ENTERTAINMENT LTD. [2016 (10) TMI 703 - BOMBAY HIGH COURT] wherein held that the definition of 'work' as provided in the Explanation to Section 194C of the Act is itself inclusive. It include all work necessary for preparation / production of any programme so as to put it in a state fit for broadcasting and / or telecasting. In view of the self evident position in law, by virtue of the definition of “work” as provided in Section 194C of the Act, the view taken by the CIT(A) as well as the Tribunal is unexceptionable. - Revenue appeal dismissed
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