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2019 (1) TMI 802 - HC - Income TaxTDS u/s 194C OR 194J - short deduction of tds - placement fees/carriage fees paid to cable operators/MSO/DTH Operators - payments for work contract OR fees for technical services - Held that:- Revenue fairly states that this question stated concluded against the revenue and in favour of the respondent-assessee in view of the order of this Court in The Commissioner of Income Tax, TDS-2, Mumbai Vs. M/s Zee Entertainment Enterprises Ltd.[2018 (3) TMI 317 - BOMBAY HIGH COURT] TDS u/s 194C OR 194J - uplinking charges paid to TV18 India Ltd for uplinking its channels /signals from TV18' s uplinking centre - payments for work contract or fees towards royalty - Held that:- We note that Section 194C of the Act specifically defines the scope of “work” included therein by defining the meaning of “work” to include broadcasting and telecasting. The work of unlinking charges is an integral part of telecasting the programmes. Thus, the deduction of tax on the above payment would thus clearly fall within Section 194C of the Act. The revenue has not been able to show as to why Section 194C of the Act would not apply in these facts. No substantial question of law. TDS u/s 194C OR 194J - payment for production of programmes - Held that:- Tribunal upheld the view of the respondent and the CIT (A) that the payment for production of programmes for broadcasting and telecasting were liable to tax deduction at source under Section 194C of the Act and not under Section 194J of the Act as contended by the Revenue. Tribunal interalia placed reliance upon this CBDT circular bearing No.4 of 2016 dated 29th February, 2016, wherein it has been clarified that payment made by a broadcaster, telecaster to a production house for production of a programme would fall under the defination of "work" as defined in Section 194C of the Act. No substantial question of law. Assessee in default u/s 201(1) - Held that:- In view of the fact that there is no short deduction of tax this question in the present facts would not arise. In the above view, there is no question of entertaining this question.
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