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Principal Commissioner of Income Tax-4 Versus Sunset Drive-In Cinema Pvt. Ltd.

2018 (1) TMI 604 - GUJARAT HIGH COURT

TDS u/s 194C - payments to the distributors for carrying out the work of exhibitor without deducting tax at source - addition u/s 40(a)(ia) - Held that:- In a similar matter, in the assessee’s own case, for the assessment years 2002-03, 2003-04, and 2004-05, the Tribunal had held that the exhibition of film in the theatre is not an activity expressly covered by the Explanation. The Tribunal was of the view that anything which is not expressly covered under the category of work cannot be regarded .....

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called in question the order dated 5.5.2017 made by the Income Tax Appellate Tribunal, Ahmedabad A Bench (hereinafter referred to as the Tribunal ) in ITA No.2926/ Ahd/ 2013, by proposing the following question, stated to be a substantial question of law: Whether the Tribunal has erred in law and on facts in deleting the disallowance/ addition by holding that the provisions of section 194C is not applicable to the assessee s case? 2. The assessment year is 2010-11 and the relevant accounting pe .....

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source on the payments as per the provisions of section 194C of the Act, which stipulates that tax should be deducted at source at the time of payment for carrying out any work in pursuance of a contract between the contractor and a specified person. 4. The assessee carried the matter in appeal before the Commissioner of Appeals, who deleted the addition and allowed the appeal. The revenue carried the matter in appeal before the Tribunal, which dismissed the appeal. 5. Mrs. Mauna M. Bhatt, learn .....

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t any work) in pursuance of a contract between the contractor and a specified person shall, at the time of credit of such sum to the 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 the amount specified thereunder. 7. The expression work has been defined under clause (iv) of the Explanation to section 194C of the Act to include- (a) advertising; (b) broadcasting and telecasting including produc .....

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