https://www.taxtmi.com/caselaws?id=118590 The Tribunal upheld the CIT(A)'s decision, concluding that the assessee is not a defaulter under sections 201(1) and 201(1A) of the Income Tax Act, as it is not responsible for making payments directly to the artists. Additionally, the Tribunal ruled that stunt artists are not covered under section 194J, and thus, the assessee is not liable to deduct tax at source for payments made to them. Consequently, the revenue's appeal is dismissed, affirming the order of the first appellate authority. en-us Wed, 30 Nov 2005 00:00:00 +0530 Mon, 08 Apr 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118590 The Tribunal upheld the CIT(A)'s decision, concluding that the assessee is not a defaulter under sections 201(1) and 201(1A) of the Income Tax Act, as it is not responsible for making payments directly to the artists. Additionally, the Tribunal ruled that stunt artists are not covered under section 194J, and thus, the assessee is not liable to deduct tax at source for payments made to them. Consequently, the revenue's appeal is dismissed, affirming the order of the first appellate authority. Case-Laws Income Tax Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118590