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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

TDS u/s 194J – the broadcast/live telecast is not a work within ...

Income Tax

December 8, 2014

TDS u/s 194J – the broadcast/live telecast is not a work within the definition of 2(y) of the Copyright Act and also that broadcast/ live telecast doesn’t fall within the ambit of Section 13 of the Copyright Act, it would suffice to state that a live telecast/broadcast would have no “copyright”. - HC

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting - Circular

  3. Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT

  4. Live telecasting of events performed in Delhi is covered under the Delhi Value Added Tax Act, 2004

  5. TDS u/s 194C or 194J - production of programmes for broadcasting or telecasting - the legislature had clearly brought ‘production of programmes for such broadcasting or...

  6. TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT

  7. Incomplete building neither falls within the definition of a building, u/s 2(ea), nor within the purview of urban land - Not liable to Wealth Tax

  8. Income taxable in India - royalty receipts - copyright - Light to broadcast “Live events” - when the agreements clearly bifurcate the consideration paid towards Live and...

  9. TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

  10. TDS u/s 194C OR 194J - the service that is referred to in the agreement is the broadcasting and telecasting of TV signals. Tribunal was correct in holding that the...

 

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