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2019 (6) TMI 430 - AT - Income TaxTDS u/s 194C OR 194J - short deduction of tds channel placement/carriage fees - non deduction of tds - disallowance u/s. 40(a)(ia) - HELD THAT:- In assessee's own case 2017 (11) TMI 915 - BOMBAY HIGH COURT] has held Carriage Fee/Channel Placement Fees to be covered within scope of “Work‟ defined under sub-clause (b) to clause (iv) of the Explanation to Section 194C. We have also observed that in the case of CIT v. Times Global Broadcasting Co. Ltd. [2018 (8) TMI 1810 - BOMBAY HIGH COURT] has held Carriage Fees/ Channel Placement Fees paid to cable operators /MSO/DTH operators being payment for work contract covered u/s 194C by relying on the decision of Hon‟ble Bombay High Court in the case CIT v. UTV Entertainment Television Ltd. (supra). Also confirmed by SC [2019 (5) TMI 1297 - SUPREME COURT OF INDIA] As concerned with Carriage Fees/ Channel Placement Fees paid by the assessee to cable operators for putting channel on certain frequency to enhance viewership of the said channel. These payments were held by Hon‟ble Bombay High Court to be standard fees paid for broadcasting channel on certain frequency. We have also observed that Hon‟ble Jurisdictional High Court has consistently held that payments of Carriage Fees/ Channel Placement Fees are covered under the definition of “work‟ under sub-clause (b) to clause(iv) to Explanation to Section 194C and income-tax is deductible at source u/s 194C. Reference is drawn to decision of Hon‟ble Bombay High Court in the case of CIT v. Zee Entertainment Enterprises Limited [2018 (3) TMI 317 - BOMBAY HIGH COURT] - Decided in favour of the assessee
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