The Tax Publishers2020 TaxPub(DT) 5575 (Mum-Trib)

INCOME TAX ACT, 1961

Sections 194J & 194C

Broadcasting/telecasting including production of programme or such broadcasting or telecasting falls under the definition of 'work' as provided under clause (iv) of the Explanation to section 194C and, therefore, section 194J could not be applied to payments made by assessee which were rightly subjected to TDS under section 194C.

Tax deduction at source - Under section 194C or 194J - Carriage Fees/Channel Placement fees paid by company engaged in the distribution of satellite based television channel(s) services -

Assessee company engaged in the distribution of satellite based television channel(s) services paid Carriage Fees/Channel Placement fees by deducting TDS @ 2% under section 194C. AO treated such payment as royalty as per Explanation 6 to section 9(1)(vi) and, therefore, liable for TDS under section 194J. Held: Broadcasting/telecasting including production of programme or such broadcasting or telecasting falls under the definition of 'work' as provided under clause (iv) of the Explanation to section 194C and, therefore, section 194J could not be applied to payments made by assessee which were rightly subjected to TDS under section 194C.

Followed:ACIT v. UTV Entertainment Television Ltd. [ITA No. 2699/mum/2012, 4204/mum/2012, 4205/Mum/2012, 2700/Mum/2012, 205/Mum/2013, 2699/mum/2012, 206/mum/2013, 4204/Mum/2012, 207/Mum/2013, 4205/Mum/2012, 208/Mum/2013, 2700/Mum/2012, dt. 29-10-2014]

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2011-12


INCOME TAX ACT, 1961

Section 40(a)(ia)

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com