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Jasminder Singh Versus Additional Commissioner of Income-Tax

TDS u/s 194J - payment made to the artist - non deduction of tds - Held that:- There is a difference between an "artist/entertainer" and a "film artist". An artist/entertainer can be called a film artist, if he renders his/her services pursuant to production of film. However, an artist/entertainer will not be film artist if he entertains people not involved in production of film. The case of the revenue is not that Jasbir Jassi, Kunal Ganjawala have performed an activity while film production wa .....

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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 pa .....

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Aby T. Varkey (Judicial Member) 1. This an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-II, Lucknow dated February 27, 2015, for the assessment year 2007-08. 2. We take note that this is the second round before the Tribunal. In the first round, the Tribunal has remanded matter back to the file of the Commissioner of Income-tax (Appeals) to readjudicate the issue on merit and consider whether the payments made to local artists and models attract t .....

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on 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 h .....

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, as it was evident from the column No. 27 of the audit report wherein it was mentioned as "not applicable". The Assessing Officer enquired from the assessee as to why the tax was not deducted. Pursuant to which the assessee replied vide letter dated December 16, 2009 that the aforesaid payments of artists would not attract section 194J and so there is no necessity to deduct tax at source. However, the Assessing Officer was not impressed by the reply of the assessee and according to hi .....

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to reproduce the Commissioner of Income-tax (Appeals) order wherein he was of the opinion that the payments made to 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 mode .....

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ilm artist in films "Khushiyan (2011) and Dil Vil Pyaar Vyaar (2014)'. Sh Kunal Ganjanwala :-Kunal Ganjawala is a popular playback singer whose songs are mostly featured in Hindi and Kannada films. He has also sung in Marathi, Bengali and other official languages of India. Kunal began his career by singing jingles. He is the lead singer in several hit commercial Bollywood movies, viz. 'Murder, Singham, Krrish, Salaam-e-Ishq, Fareb, Guzarish, Saawariya, Saathiya, Dhoom, Lakshya and 3 .....

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section 194J. Therefore in my opinion all payments are covered under the provisions of section 194J and the TDS was required to be deducted under section 194J on these payments. Having failed to do, I find that the disallowances of these payments under section40(a)(ia) has been rightly made by the Assessing Officer. Accordingly the original grounds of appeal 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 f .....

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on". 6. We take note that the Explanation to section 194J refers to section 44AA of the Act and as per section 44AA, we take note that in addition to different professions mentioned, a clause has been added "or any other profession which is notified". The board has notified as per section 44AA(3) film artist. As per Explanation (c) of rule 6F of the Income-tax Rules, 1962, film artist means any person engaged in his professional capacity in the production of a cinematograph film w .....

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