TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether payments for channel carriage fees, uplinking charges and bandwidth charges were chargeable to tax deduction at source under section 194J of the Income-tax Act, 1961, or under section 194C of the Income-tax Act, 1961, and whether disallowance under section 40(a)(ia) of the Income-tax Act, 1961 was warranted for short deduction.
Analysis: The payment for carriage and related broadcasting services was held to be covered by the contractual payment provision and not by the provision relating to fees for professional or technical services. The reasoning followed binding precedent that such payments do not constitute royalty or technical services merely because they relate to transmission, uplinking, downlinking or bandwidth in broadcasting. Since the assessee had deducted tax under section 194C, the short-deduction basis adopted by the Assessing Officer did not justify disallowance under section 40(a)(ia). The retrospective amendment relating to the definition of process was also not applied to sustain the disallowance for the relevant period.
Conclusion: The payments were deductible under section 194C and not under section 194J, and no disallowance under section 40(a)(ia) was permissible. The issue was decided in favour of the assessee.
TaxTMI 
TaxTMI 
