Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
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SC allowed appeal against rejection of compounding application for offense under s.276CC for delayed tax return filing. Court held offense under s.276CC is committed day after due date under s.139(1), not on actual filing date. For AY 2013-14, offense occurred on 01.11.2013, before show cause notice dated 27.10.2014 for AY 2011-12 offense. This qualified as "first offense" under 2014 Compounding Guidelines. Court noted evolution toward more flexible compounding regime, with s.276CC now Category A offense allowing up to three compounding occasions. Orders of HC and CCIT rejected, appellant directed to file fresh compounding application within two weeks.
SC allowed appeal against rejection of compounding application for offense under s.276CC for delayed tax return filing. Court held offense under s.276CC is committed day after due date under s.139(1), not on actual filing date. For AY 2013-14, offense occurred on 01.11.2013, before show cause notice dated 27.10.2014 for AY 2011-12 offense. This qualified as "first offense" under 2014 Compounding Guidelines. Court noted evolution toward more flexible compounding regime, with s.276CC now Category A offense allowing up to three compounding occasions. Orders of HC and CCIT rejected, appellant directed to file fresh compounding application within two weeks.
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