https://www.taxtmi.com/caselaws?id=13506 The HC affirmed the ITAT's decision, favoring the respondent, Prasar Bharti, regarding tax deduction on payments to outside producers for television programmes. The court held that section 194C, as amended by Explanation III, applies, requiring a 2% deduction rate. The Revenue's appeal for applying section 194J at 5% was dismissed, as section 194C specifically covers broadcasting and telecasting activities. The court emphasized the precedence of specific provisions over general terms, aligning with legislative intent. The appeals were dismissed without costs, concluding that no substantial question of law was raised. en-us Fri, 17 Nov 2006 00:00:00 +0530 Thu, 29 Feb 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13506 The HC affirmed the ITAT's decision, favoring the respondent, Prasar Bharti, regarding tax deduction on payments to outside producers for television programmes. The court held that section 194C, as amended by Explanation III, applies, requiring a 2% deduction rate. The Revenue's appeal for applying section 194J at 5% was dismissed, as section 194C specifically covers broadcasting and telecasting activities. The court emphasized the precedence of specific provisions over general terms, aligning with legislative intent. The appeals were dismissed without costs, concluding that no substantial question of law was raised. Case-Laws Income Tax Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13506