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2019 (3) TMI 795 - AT - Income TaxShort deduction of tds u/s. 201(1) - TDS u/s 194C or 194J - payments made to various artists like singers, musicians etc who participated in the reality shows as guests or judges - payment is not related to production of services rendered by a person in connection with production of cinematograph film - payment made towards broadcasting and telecasting - assessee in default - HELD THAT:- As seen from the Explanation, services rendered by a person in connection with production of cinematograph film should be liable to deduct TDS u/s. 194J of the Act. A person who is engaged in production of reality show cannot be equated with a person engaged in the production of cinematograph film. Therefore, the persons who are engaged in production of film falls under the realm of said Explanation to s. 194J It is not possible to accept the contention of the Revenue that payments made to artists who participated in reality shows produced for television will fall outside the realm of section 194C r.w. Explanation III of the Act. In our opinion, it would fall under section 194C and not under section 194J of the Act. Since the assessee deducted TDS u/s. 194C there is no infirmity in the action of the assessee. Being so, we are inclined to decide the issue in favour of the assessee and against the Department.
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