https://www.taxtmi.com/caselaws?id=353868 The Court dismissed the appellant revenue's challenge against the Tribunal's decision regarding the deduction of tax at source under Section 194C of the Income Tax Act for payments made for exhibiting films. The Court held that exhibiting films did not fall within the definition of "work" under Section 194C, based on precedent and interpretation of the law. As the issue was similar to previous cases where the Court ruled in favor of the assessee, the appeal was dismissed, finding no substantial question of law in the Tribunal's decision. en-us Wed, 06 Dec 2017 00:00:00 +0530 Sat, 13 Jan 2018 08:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353868 The Court dismissed the appellant revenue's challenge against the Tribunal's decision regarding the deduction of tax at source under Section 194C of the Income Tax Act for payments made for exhibiting films. The Court held that exhibiting films did not fall within the definition of "work" under Section 194C, based on precedent and interpretation of the law. As the issue was similar to previous cases where the Court ruled in favor of the assessee, the appeal was dismissed, finding no substantial question of law in the Tribunal's decision. Case-Laws Income Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353868