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The Tax Publishers ITO v. Viacom 18 Media (P) Ltd. [ITA No. 5421/Mum/2014, dt. 30-3-2016] : 2016 TaxPub(DT) 2551 (Mum-Trib) TDS whether under section 194C or 194J on -- -- Payments for broadcasting and production of telecasting programmes. -- Placement charges to cable operator/DTH operators for last rung of broadcasting. -- Up-linking charges from earth station to satellites for onward broadcasting. *Facts:* Assessee in the media business of broadcasting and telecasting channels had to pay the above type of payments on which TDS was done under section 194C. Assessing officer gave it a reading that they all fall under section 194J. Commissioner (Appeals) reversed the said views of the assessing officer. On further appeal by the department. Held in favour of the assessee that the above payments fell in the scope of section 194C thus held in assessees own case of earlier years following CIT v. Prasar Bharati 292 ITR 580 (Del) and by relying on the CBDT Circular No. 720, dtd. 30-8-1995.

The Tax Publishers

ITO v. Viacom 18 Media (P) Ltd. [ITA No. 5421/Mum/2014, dt. 30-3-2016] : 2016 TaxPub(DT) 2551 (Mum-Trib)

TDS whether under section 194C or 194J on --

-- Payments for broadcasting and production of telecasting programmes.

-- Placement charges to cable operator/DTH operators for last rung of broadcasting.

-- Up-linking charges from earth station to satellites for onward broadcasting.

Facts:

Assessee in the media business of broadcasting and telecasting channels had to pay the above type of payments on which TDS was done under section 194C. Assessing officer gave it a reading that they all fall under section 194J. Commissioner (Appeals) reversed the said views of the assessing officer. On further appeal by the department.

Held in favour of the assessee that the above payments fell in the scope of section 194C thus held in assessees own case of earlier years following CIT v. Prasar Bharati 292 ITR 580 (Del) and by relying on the CBDT Circular No. 720, dtd. 30-8-1995.