2015 (12) TMI 1519 - AT - Income Tax

Tribunal Upholds Assessee's Victory, Emphasizes Legal Consistency

The Tribunal upheld the decision in favor of the assessee based on the findings of the Co-ordinate Bench, dismissing the Revenue's appeal. The Tribunal ... TDS u/s 194C OR 194J - payments for production of programmes for broadcasting and telecasting and payments for uplinking charges - Held that:- As decided in assessee's own case and the decision of the Hon'ble Delhi High Court in the case of Prasar Bharati (2006 (11) TMI 159 - DELHI High Court ) holding that placement charges/ carriage fees is covered under the definition of work contracts and therefore tax was to be deducted at source on such payments under section 194C, we decide this issue in favour of the assessee Issues involved:1. Appeal by Revenue against order of Ld. CIT(A)-14, Mumbai for assessment year 2011-12.2. Identical grounds of appeal as in earlier Tribunal decision in assessee's own case.3. Tribunal's decision favoring assessee based on payment for production of programs for broadcasting and telecasting.Analysis:1. The judgment pertains to an appeal by the Revenue against the order of the Ld. CIT(A)-14, Mumbai for the assessment year 2011-12. The Ld. Counsel for the assessee highlighted the Tribunal's decision in the assessee's own case in ITA Nos. 3515 & 4208 & 4209/M/2012 with C.O. Nos. 131, 156 & 157/M/2013. It was argued that the grounds of appeal in the present case were identical to the earlier case, where the Tribunal had ruled in favor of the assessee against the Revenue. The Ld. Departmental Representative agreed to this concession made by the assessee's counsel.2. The Tribunal, after careful consideration, found merit in the contentions raised by the Ld. Counsel for the assessee. Referring to the Tribunal's earlier order, the Tribunal noted that on identical issues, the Tribunal had already decided in favor of the assessee in para 24 of its previous order. The Tribunal quoted the earlier decision, stating that the issue regarding payment for production of programs for broadcasting and telecasting had been considered and decided by the Hon'ble Delhi High Court in a specific case. Following the precedent set by the High Court decision, the Tribunal ruled in favor of the assessee in the present case as well. Consequently, the Tribunal dismissed the appeal of the Revenue, upholding the decision in favor of the assessee based on the findings of the Co-ordinate Bench.3. The judgment underscores the importance of consistency in legal decisions, where the Tribunal relied on its earlier ruling and the High Court decision to support its decision in the present case. By following established legal precedents and findings, the Tribunal ensured a fair and just outcome in the matter concerning payment for production of programs for broadcasting and telecasting. The dismissal of the Revenue's appeal reaffirmed the Tribunal's adherence to legal principles and precedents in delivering a reasoned judgment.