https://www.taxtmi.com/caselaws?id=334938 The Tribunal allowed the appeal in favor of the assessee, ruling that payments made to artists and models for event management programs did not fall under section 194J of the Income-tax Act. The Tribunal distinguished between film artists and general artists/entertainers, clarifying that only payments to film artists would attract section 194J. As the revenue failed to prove that the artists in question were engaged in film production activities, the Tribunal concluded that the payments were not subject to tax deduction at source. The appeal was successful for the assessee, overturning the decisions of the lower authorities. en-us Fri, 29 Jul 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334938 The Tribunal allowed the appeal in favor of the assessee, ruling that payments made to artists and models for event management programs did not fall under section 194J of the Income-tax Act. The Tribunal distinguished between film artists and general artists/entertainers, clarifying that only payments to film artists would attract section 194J. As the revenue failed to prove that the artists in question were engaged in film production activities, the Tribunal concluded that the payments were not subject to tax deduction at source. The appeal was successful for the assessee, overturning the decisions of the lower authorities. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334938