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| The Tax Publishers2020 TaxPub(DT) 4213 (Bom-HC) INCOME TAX ACT, 1961
Section 194C Section 194J
As decided in CIT v. UTV Entertainment Television Ltd. 2017 (10) TMI 1341, placement fees paid under the contract between respondent and cable operators come under the purview of section 194C for the purpose of TDS.
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Tax deduction at source-under section 194C or 194J - Placement fees carriage fees paid to cable operators / MSO/DTH Operators - Payments for work contract or fees for technical service -
Revenue preferred an appeal against the order of Tribunal that the placement fees/carriage fees paid to cable operators/MSO/DTH Operators were payments for work contract covered under section 194C, and not fees for technical service under section 194J, without appreciating that the services received by assessee were technical in nature Held: As decided in CIT v. UTV Entertainment Television Ltd. [2017 (10) TMI 1341], placement fees were paid under the contract between the respondent and the cable operators. Therefore, by no stretch of imagination, considering the nature of transaction, the argument of assessee that carriage fees or placement fees were in the nature of commission or royalty, can be accepted. Therefore, activities of assessee were covered by section 194C.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09 & 2009-10
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