https://www.taxtmi.com/caselaws?id=333683 The court clarified that payments for production charges, processing fees, and dubbing expenses should be subject to tax deduction under Section 194C, not Section 194J, of the Income Tax Act. It held that these expenses fall under the definition of "work" as per Explanation iv to Section 194C, encompassing activities necessary for preparing a program for broadcasting or telecasting. The appeal was admitted only on the substantial question of law related to the deduction of tax on production charges, with directions for further proceedings to the Tribunal. en-us Sat, 15 Oct 2016 00:00:00 +0530 Thu, 20 Oct 2016 21:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333683 The court clarified that payments for production charges, processing fees, and dubbing expenses should be subject to tax deduction under Section 194C, not Section 194J, of the Income Tax Act. It held that these expenses fall under the definition of "work" as per Explanation iv to Section 194C, encompassing activities necessary for preparing a program for broadcasting or telecasting. The appeal was admitted only on the substantial question of law related to the deduction of tax on production charges, with directions for further proceedings to the Tribunal. Case-Laws Income Tax Sat, 15 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333683