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2016 (11) TMI 956

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..... at Jasbir Jassi, Kunal Ganjawala and others are artists and if they perform in film as an actor or director or music director or assistant director or art director or singer or editor or lyricist or story writer or dialogue writer or as a dress designer could have attracted section 194J of the Act. It is not the case of the revenue that the assessee was producing a film and the artists were engaged in any of these activities which has been stated before. Therefore, the payment made to the artist does not fall in the ken of section 194J of the Act and so no TDS need to be deducted on this as per section 194J of the Act. It has been pointed out by the learned authorised representative that the payments made to Sonlibre International and Rhyth .....

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..... at has been raised before us is in respect to the issue as to whether the payments made by the assessee to the artist and models would attract section 194J or not. 3. Brief facts of the case is that the assessee carries out the business of event management programs for its clients who are corporate companies, individuals, firms and Government Departments and also organised social functions in various cities of the State and outside the State for which the assessee got event management fees. The said business was carried out in the name of The Aceans of which the assessee was the proprietor. For the said functions, the assessee had used the services of various artists and had made payment of ₹ 22,65,257 to the said artists, choreo .....

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..... the artists and models attract section 194J of the Act. 4.4 I have also considered the decisions of Kodak India P. Ltd. v. Deputy CIT [2013] 22 ITR (Trib) 721 (Mum) in ITA No. 9080 of 2010 of Mumbai ITAT in which payments were made to film actress M/s. Katrina Kaif for modeling and promotion of cameras, wherein the learned Tribunal has held that services of Ms. Kaif was modeling and not film artist and TDS was not attracted. The facts of this case are different. In the case of appellant the payments were made to fol lowing leading film singers and artists : Sh. Jasbir Jassi-Jasbir Jassi is a Punjabi singer and actor. As of 2010 he has released eight albums, his first pop album being Dil Le Gayee, released in 1998. He has given music .....

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..... l Nos. 3, 4 and 5 are rejected and disallowance under section 40(a)(ia) is confirmed. 5. We note that section 194J is attracted when fees is given for professional or technical services. Professional service have been defined in Explanation to section 194J, which reads as- (a) 'professional services' means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section . 6. We take note that the Explanation to section 194J refers to section 44AA of the Act and as per section 44A .....

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..... ector or art director or singer or editor or lyricist or story writer or dialogue writer or as a dress designer could have attracted section 194J of the Act. It is not the case of the revenue that the assessee was producing a film and the artists were engaged in any of these activities which has been stated before. Therefore, the payment made to the artist does not fall in the ken of section 194J of the Act and so no TDS need to be deducted on this as per section 194J of the Act. It has been pointed out by the learned authorised representative that the payments made to Sonlibre International and Rhythm is not as per any contract and it was only for managing and arranging the artist for carrying out the performance. The payments has been mad .....

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