Kurukshetra Darpans (P.) Ltd. v. CIT

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The Tax PublishersIT Appeal Nos. 260 to 262 of 2007 2008 TaxPub(DT) 1735 (P&H-HC) : (2008) 022 (I) ITCL 0261 : (2008) 217 CTR 0326 : (2008) 169 TAXMAN 0344 : (2008) 008 DTR 0138 Kurukshetra Darpans (P.) Ltd. v. CIT, Karnal INCOME TAX ACT, 1961 Tax deduction at source - Under section 194C -Subscription charges paid to licensor Assessee, a cable network operator, entered into a agreement with licensor of TV channels for obtaining telecast signals through its cable network and it paid subscription charges to licensor without deducting TDS under section 194C on said payments. *Held:* Subscription charges paid to licensor was covered under work explained in clause (b) of Explanation III to section 194C(2), therefore, assessee was liable to deduct TDS on payments made to licensor. Income-tax Act, 1961, Section 194C A.Y. : 2006-07 Decision: In favour of revenue. Kurukshetra Darpans (P.) Ltd. v. CIT, Karnal SUBSCRIBE FOR FULL CONTENT

The Tax PublishersIT Appeal Nos. 260 to 262 of 2007
2008 TaxPub(DT) 1735 (P&H-HC) : (2008) 022 (I) ITCL 0261 : (2008) 217 CTR 0326 : (2008) 169 TAXMAN 0344 : (2008) 008 DTR 0138

Kurukshetra Darpans (P.) Ltd. v. CIT, Karnal

INCOME TAX ACT, 1961

Tax deduction at source - Under section 194C -Subscription charges paid to licensor

Assessee, a cable network operator, entered into a agreement with licensor of TV channels for obtaining telecast signals through its cable network and it paid subscription charges to licensor without deducting TDS under section 194C on said payments. Held: Subscription charges paid to licensor was covered under work explained in clause (b) of Explanation III to section 194C(2), therefore, assessee was liable to deduct TDS on payments made to licensor.

Income-tax Act, 1961, Section 194C

A.Y. : 2006-07
Decision: In favour of revenue.

Kurukshetra Darpans (P.) Ltd. v. CIT, Karnal