9911796707
TMI Blog2017 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... 1)/201(1A) of the Income Tax Act, 1961 (in short "the Act") dated 29.03.2014. 2. The brief facts of this issue is that the assessee is a company engaged in the business of media broadcasting. A survey u/s 133A of the Act was carried out in its business premises on 20.06.2011. The Ld. AO treated the assessee deductor as a defaulter in respect of payment by way of Channel carriage fees (Rs. 15,47,46,375/-), up-linking charges and Bandwidth charges (Rs. 3,21,15,389/-) and Airtime Charges (Rs.50,82,920/-). The assessee deducted tax at source in respect of aforesaid payments u/s 194C of the Act @ 2%, whereas the Ld. AO held that the same is liable to be deducted u/s 194J of the Act @10%. Accordingly, the Ld. AO raised a demand of Rs. 1,89,06,70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee by the decision of this Tribunal in assessee's own case for the assessment year 2011-12 in I.T.A. No. 2057/Kol/2014 dated 12.05.2017. In the said order of this Tribunal it was held as under: "4. We have heard the arguments of both the sides and also perused the relevant material available on record. As agreed by the ld. representatives of both the sides, the issue involved in this appeal of the Revenue is squarely covered in favour of the assessee by the decision of this Tribunal in assessee's own case for the immediately preceding year, i.e. AY 2010-11 rendered vide its order dated 29.08.2014 in ITA No. 1422/KOL/2012, whereby the order passed by the ld. CIT(Appeals) cancelling the demand raised by the Assessing Officer against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28, Shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to per cent, of such sum as income tax on income comprised therein. We find that the assessee produced various types of programmes/serials and news and these were telecasted/broadcasted through Multi System Operators for which payments were made to them under the head 'carriage charges'. The assessee has duly deducted and paid tax under section J94C of the Act. We agree with the Id CIT(Appeals) that no technical services were involved in payment of carriage charges made by the assessee for broadcasting of the programmes pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in assessee's own case for AY 2010-11 on a similar issue, we uphold the impugned order of the ld. CIT(Appeals) deleting the demand raised by the Assessing Officer for the alleged short deduction of tax at source by the assessee from the payments made towards channel carriage fees, up-linking charges and Bandwidth charges and dismiss this appeal of the Revenue. Respectfully following the same, we hold that the issue is covered in favour of the assessee and hence the assessee is liable to deduct tax at source only u/s 194C of the Act in respect of aforesaid subject mentioned payments. Accordingly the grounds raised by the Revenue are dismissed. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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