https://www.taxtmi.com/caselaws?id=376774 The Tribunal ruled in favor of the assessee, determining that payments made to artists for participating in reality shows fell under Section 194C, not Section 194J. Consequently, the correct TDS deduction rate was 1%, not 10%. The appeal was allowed, and the short deduction of Rs. 8,25,310/- under Section 201(1) was not upheld. The Tribunal's decision highlighted the distinction between payments for professional services and those for work contracts related to broadcasting and telecasting. en-us Fri, 08 Feb 2019 00:00:00 +0530 Fri, 15 Mar 2019 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376774 The Tribunal ruled in favor of the assessee, determining that payments made to artists for participating in reality shows fell under Section 194C, not Section 194J. Consequently, the correct TDS deduction rate was 1%, not 10%. The appeal was allowed, and the short deduction of Rs. 8,25,310/- under Section 201(1) was not upheld. The Tribunal's decision highlighted the distinction between payments for professional services and those for work contracts related to broadcasting and telecasting. Case-Laws Income Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376774