9911796707
TMI Blog2009 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... 44/2009 and C.M. No. 660/2009 (condonation of delay) in ITA 46/2009 For the reasons stated in the applications, delay in refilling is condoned. CMs stand disposed of. C.M. No. 659/2009 (exemption) in ITA 46/2009 Allowed, subject to all just exceptions. CM stands disposed of. ITA Nos. 44/2009 and 46/2009 1. In these appeals the Revenue has challenged a common order dated 28.09.2007 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of a serial entitled 'Subah Savere'. The Assessing Officer was of the view that the TVAM had rendered 'technical services' and hence, the assessee was required to deduct tax at source under Section 194J of the Act. 3. Similarly, the Assessing Officer was of the view that, in so far as the payments retained by the advertising agencies (which were equivalent to 15% of the sale proceeds) in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that TVAM had not rendered any technical services to the assessee but had only transferred its rights in the serial alongwith the right in FCT made available by the Doordarshan to the assessee against consideration paid by the assessee. Based on this finding, the Tribunal concluded that assessee had not made any payment towards technical services rendered by TVAM. It concluded that therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal and CIT(A). No interference is called for in respect of this issue. 6. As regards the second issue, it is observed that the CIT(A) as well as the ITAT has come to the conclusion that the subject relationship was one of principal to principal; and that it was not a commission which was paid but rather the trade discount which was allowed to be retained by the advertisers. So far ..... X X X X Extracts X X X X X X X X Extracts X X X X
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