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2016 (10) TMI 703 - HC - Income TaxTDS u/s 194C OR 194J - payment of production charges - 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. No substantial question of law. Appeal admitted on following question of law: Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding on interpretation of the Agreements that the assessee was liable to deduct tax at source from the payment of production charges under Section 194C instead of under Section 194J of the Act as held by the Assessing Officer?
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