| The Tax Publishers2020 TaxPub(DT) 4211 (SC) : (2020) 272 TAXMAN 0116 INCOME TAX ACT, 1961
Section 261 Section 194C Section 194J
Where the Department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. Zee Entertainment Enterprises Ltd. 2018 TaxPub(DT) 1288 (Bom-HC), whereby the High Court held that as held by this Court in CIT v. UTV Entertainment Television Ltd. ITA No. 525 of 2015, Order dated 10-10-2017, Placement fees/carriages fees paid to cable operators/MSO/DTH operators are payments for works contract covered under section 194C, and not under section 194J, therefore, no substantial question of law arose, the Supreme Court dismissed the SLP as withdrawn, due to low tax effect, leaving question of law open.
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Appeal (Supreme Court) - Special leave petition - Tax deduction at source - Under section 194C or 194J--Placement fees paid to cable operators/MSO/DTH operators
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. Zee Entertainment Enterprises Ltd. 2018 TaxPub(DT) 1288 (Bom-HC), whereby the High Court held that as held by this court in CIT v. UTV Entertainment Television Ltd. ITA No. 525 of 2015, Order dt. 10-10-2017, Placement fees/carriages fees paid to cable operators/MSO/DTH operators are payments for work contract covered under section 194C, and not under section 194J, therefore, no substantial question of law arose.Held: Counsel for the petitioner, on instructions, issued by the Department of Revenue, Ministry of Finance vide F. No. 390/Misc./116/2017-JC, dated 22-8-2019, sought permission to withdraw this Special Leave Petition along with pending applications therein due to low tax effect. Permission was granted, subject to just exceptions. The special leave petition and pending applications were dismissed as withdrawn, due to low tax effect, leaving question of law open.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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