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2019 (5) TMI 555 - BOMBAY HIGH COURTTDS under the correct provision - TDS U/S 194C OR 194J - payment of subscription fees paid to the channels - HELD THAT:- Such an issue had been examined by the Division Bench of Punjab and Haryana High Court in case of Kurukshetra Darpans (P) Ltd. Vs. Commissioner of Income Tax Cited Cases [2008 (3) TMI 48 - HIGH COURT PUNJAB AND HARYANA] the Court referred to the Explanation (3) below Section 194C(2) of the Act, explained the term “Work” as to include advertising, broadcasting and telecasting including production of programmes etc. The Court was of the opinion that the deduction made by the payer under section 194C of the Act was correct. TDS u/s 194C on carriage fees by treating it as contract work by resorting to interpretative reasoning and not under section 194H - HELD THAT:- Issue covered by Judgment of this Court in case of Commissioner of Income Tax Vs. UTV Entertainment Television Limited and ors. [2016 (1) TMI 213 - ITAT MUMBAI]
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