2016 (10) TMI 703

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..... al i/b Mr. Atul Jasani for the respondent ORDER P. C. 1. Income Tax Appeal No.1031 of 2014 is not on Board. Upon mentioning, taken up for hearing along with Income Tax Appeal No. 894 of 2014. 2. These Appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge the common order dated 23rd October, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). These appeals assa .....

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..... r without appreciating that the payment was for technical services? (iii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee was liable to deduct tax at source from the payment of dubbing charges under Section 194C instead of under section 194J of the Act as held by the Assessing Officer without appreciating that the pay .....

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..... issioner of Income Tax (TDS) held that there was short deduction of tax in respect of the dubbing expenses and fees paid for print processing. Consequently, the respondent assessee was deemed to be an assessee in default under Section 201 (1) of the Act to the extent of short deduction of tax. (b) Being aggrieved, the respondent assessee carried the issue in appeal to the Commissioner of Income T .....

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..... t for telecasting. Thus, the payments made for dubbing as well as print processing were held to be fall within the ambit of Section 194C of the Act. (d) Being aggrieved, the Revenue is in appeal before us and it is contended that the payments made for dubbing and print processing would be the payments in the nature of technical fees. Therefore, tax would be deductible under Section 194J of the Ac .....

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..... " as provided in Section 194C of the Act, the view taken by the CIT(A) as well as the Tribunal is unexceptionable. (g) In view of the selfevident position in law, the questions (ii) and (iii) as proposed do not give rise to any substantial question of law. Thus, not entertained. 5. The appeal is admitted on substantial question of law at (i). 6. Registry is directed to communicate a copy of thi .....

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