| |
| The Tax Publishers2019 TaxPub(DT) 1732 (Coch-Trib) : (2019) 175 ITD 0433 : (2019) 199 TTJ 0502 INCOME TAX ACT, 1961
Section 194C Section 194J
Payment to artists was not covered under section 194J as payment was not related to production of cinematograph film. Assessee engaged in production of reality show could not be equated with a person engaged in production of cinematograph film. Further, services rendered by the artists were not covered by professional services as defined under section 194J. Therefore, no TDS under section 194J was required and assessee had rightly deducted tax under section 194C.
|
Tax deduction at source - Under section 194C or 194J - Payments to artists participating as guests or judges in reality shows hosted by assessee -
Assessee made payments net of TDS under section 194C to various artists like singers, musicians, etc. who participated as guests or judges, in reality shows telecast by the assessee. AO held said payments to be falling within the ambit of section 194J. Held: Payment to artists was not covered under section 194J as payment was not related to production of cinematograph film. Assessee engaged in production of reality show could not be equated with a person engaged in production of cinematograph film. Further, services rendered by the artists were not covered by professional services as defined under section 194J. Therefore, no TDS under section 194J was required and assessee had rightly deducted tax under section 194C.
Relied:Asstt. CIT v. Sahara One Media and Entertainment Ltd. (2014) 41 taxmann.com 488 (Mum-Trib.), Kodak India (P.) Ltd. v. Dy. CIT (2013) 58 SOT 251 (Mum-Trib.) : 2013 TaxPub(DT) 0830 (Mum-Trib) and Jasminder Singh v. Addl. CIT (2017) 83 taxman.com 239 (Luck-Trib.) : 2016 TaxPub(DT) 4197 (Luck-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
IN THE ITAT, COCHIN BENCH
 SUBSCRIBE FOR FULL CONTENT
|