https://www.taxtmi.com/caselaws?id=254677 The High Court ruled in favor of the assessee in a tax dispute regarding the interpretation of section 194C of the Income Tax Act for cinecasting/distribution of movies. The Court held that the distributor's share based on rights acquired for distribution, without performing any work, did not require tax deduction at source under section 194C. Upholding the decision of the ITAT, the Court dismissed the Tax Appeals filed by the revenue, emphasizing that the activity in question did not fall within the purview of "any work" as stipulated in the section. en-us Fri, 28 Nov 2014 00:00:00 +0530 Sun, 28 Dec 2014 19:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254677 The High Court ruled in favor of the assessee in a tax dispute regarding the interpretation of section 194C of the Income Tax Act for cinecasting/distribution of movies. The Court held that the distributor's share based on rights acquired for distribution, without performing any work, did not require tax deduction at source under section 194C. Upholding the decision of the ITAT, the Court dismissed the Tax Appeals filed by the revenue, emphasizing that the activity in question did not fall within the purview of "any work" as stipulated in the section. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254677