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2018 (2) TMI 1923 - AT - Income TaxTDS u/s 194J - TDS liability on carriage fees - No deduction v/s short deduction - disallowance u/s 40(a)(ia) - HELD THAT:- CIT(A) has deleted the disallowance in question holding that carriage fees does not come within the ambit of the definition of Royalty. Therefore, the assessee was not required to deduct the tax at source u/s 194J. Further the Ld. CIT(A) has held that it is not the case of ‘no TDS’ but the case of ‘less TDS’ therefore, the disallowance made by the AO is bad in law. CIT(A) has relied on the decision of the Hon’ble Calcutta High Court rendered in CIT vs S. K. Tekriwal [2011 (10) TMI 10 - ITAT, KOLKATA] This issue is covered by the judgment of CIT vs. M/s UTV Entertainment Television Ltd. [2017 (11) TMI 915 - BOMBAY HIGH COURT] in favour of the assessee. Similarly, the Hon,ble Gujarat High Court in CIT vs. Prayas Engineering Ltd.[2014 (11) TMI 1086 - GUJARAT HIGH COURT] and CIT vs. Kishore Rao & others (HUF) [2016 (4) TMI 430 - KARNATAKA HIGH COURT] have held that in case of shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, no disallowance can be made by invoking provisions of 40(a)(ia) of the Act. Findings of the CIT(A) are based on the evidence on record and in accordance with the principles of law laid down by the High courts including the jurisdictional High Court discussed above. We therefore do not find any reason to interfere with the same. Accordingly, we uphold the decision of the Ld. CIT(A) and dismiss the sole ground of issue of the revenue.
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