TDS questions limited to programme software purchases and event managers after other fee and reimbursement issues were not entertained

The Bombay HC note records that substantial questions of law were not entertained on placement fees and carriage fees under section 194C, reimbursement of expenses, commission payments, and alleged short deduction under sections 201(1) and 201(1A). The appeal was admitted only on the questions relating to programme software purchases and event managers, limiting the scope of further consideration to those remaining issues.

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Issues: Whether substantial questions of law arose on the placement fees and carriage fees under section 194C, on reimbursement of expenses and commission payments for purposes of tax deduction at source, and whether the appeal should be admitted only on the remaining questions.

Outcome: Questions relating to placement fees and carriage fees, reimbursement of expenses, commission to non-executive directors, and alleged short deduction under sections 201(1) and 201(1A) were not entertained; the appeal was admitted only on the questions concerning programme software purchases and event managers.

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