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| The Tax Publishers2019 TaxPub(DT) 7768 (Mum-Trib) INCOME TAX ACT, 1961
Section 194C Section 194J
Broadcasting and telecasting including production of programme fell within the expression 'work' as defined in section 194C accordingly, subject payment as made by assessee had been rightly subjected to tax under section 194C.
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Tax deduction at source - Under section 194C or section 194J - Programme, production and acquiring expenses and channel placement fees and carriage fees paid by assessee engaged in operating TV channel -
Assessee operating Television channel by the name 'Zoom' and 'moves now' claimed deduction of payment made towards programme, production and acquiring expenses and channel placement fees and carriage fees, net of TDS under section 194C. AO disallowed deduction for want of TDS under section 194J.Held: Broadcasting and telecasting including production of programme fell within the expression 'work' as defined in section 194C accordingly, subject payment as made by assessee had been rightly subjected to tax under section 194C.
Followed:Prasar Bharti (Broadcasting Corporation of India) (2007) 292 ITR 580 (Del) : 2007 TaxPub(DT) 1619 (Del-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 37(1)
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