https://www.taxtmi.com/caselaws?id=118906 The Tribunal allowed the assessee's appeals, quashed the orders under section 201(1)/201(1A), and canceled the penalties imposed under section 271(1)(c) for failure to deduct tax on payments to the Distributor. The Tribunal held that the Distributor did not perform work as defined under section 194C, and the activity of sharing film exhibition receipts did not require TDS deduction. en-us Thu, 11 Aug 2005 00:00:00 +0530 Fri, 06 Jul 2012 15:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118906 The Tribunal allowed the assessee's appeals, quashed the orders under section 201(1)/201(1A), and canceled the penalties imposed under section 271(1)(c) for failure to deduct tax on payments to the Distributor. The Tribunal held that the Distributor did not perform work as defined under section 194C, and the activity of sharing film exhibition receipts did not require TDS deduction. Case-Laws Income Tax Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118906