TMI Blog2014 (8) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act. As per definition of technical services given in Explanation to Section 9 of the Act, the deductee should have rendered managerial, technical or consultancy services. In this case, we find that there is no such finding of the Assessing Officer. The deductee has only telecasted the programmes produced by the assessee. Telecasting on the programme was covered under section 194C of the Act. - Decided against revenue - ITA No. 1422/Kol/2012 - - - Dated:- 29-8-2014 - Hon ble Sri Shamim Yahya, AM Hon ble Sri George Mathan, JM For the Appellant: Shri David Z.Changthu, ACIT/Sr.DR For the Respondent : Shri Girish Sharma, FCA, ld.AR ORDER Shri Shamim Yahya, AM This appeal filed by the revenue is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carriages to MSOs were related to broadcasting and telecasting which is covered specifically by definition of work in section 194C(iv)(b) in the explanation part of the section itself. These services required use of sophisticated equipment for transmission of assessee s programmes and this equipment was made available to the assessee company for which assessee had made payments after deduction TDS u/s. 194C of the I.T Act. Keeping in view these facts and circumstances, section 194J is not applicable to the facts of the case. Moreover, assessee had provided the details of Income-tax assessment returns and their PANs of all these companies with whom the transactions were made and relied upon judgment of Supreme Court 293 ITR 226(SC) in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to . 194J-fees for professional or technical services: (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying resident any sum by way of- (a) Fees for professional services, or (b) Fees for technical services, (c) Royalty, or (d) Any sum referred to in clause (va) of section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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