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2015 (9) TMI 1679 - AT - Income TaxTDS u/ 194C or 194J - payment of carriage fees/payment charges by the assessee - HELD THAT:- We find that the Tribunal in that case relying upon the decision of the Co-Ordinate Bench in the case of ACIT Vs NGC Network (I) (P) Ltd [2014 (11) TMI 484 - ITAT MUMBAI] held that provisions of Sec. 194J are not at all applicable on the impugned payments. A similar view was taken by the Tribunal in the case of UTV Entertainment Television Ltd [2014 (12) TMI 716 - ITAT MUMBAI] wherein also the Tribunal followed the decision in the case of NGC Network [2014 (11) TMI 484 - ITAT MUMBAI] . In the case of UTV Entertainment Television (supra), the Tribunal at para-7 has held that the impugned payments is covered by the explanation (iv)(b) under the provisions of Sec. 194C of the Act. The objections raised by the Ld. DR in respect of impugned payments being payment for royalty vis-à-vis payment for technical service is also taken care of by the Tribunal in the case of UTV Entertainment (supra) at para-2 of its order. We are convinced with the findings of the Ld. CIT(A), therefore, no interference is called for.
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