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2018 (1) TMI 604 - HC - Income TaxTDS u/s 194C - payments to the distributors for carrying out the work of exhibitor without deducting tax at source - addition u/s 40(a)(ia) - Held that:- In a similar matter, in the assessee’s own case, for the assessment years 2002-03, 2003-04, and 2004-05, the Tribunal had held that the exhibition of film in the theatre is not an activity expressly covered by the Explanation. The Tribunal was of the view that anything which is not expressly covered under the category of work cannot be regarded as “work” by extended meaning of work as described in section 194C of the Act, also confirmed by HC [2015 (2) TMI 638 - GUJARAT HIGH COURT]- Decided in favour of assessee
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