TaxTMI 
TaxTMI 
2015 (4) TMI 719
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....long to the same assessee, these appeals are clubbed and heard together and are being disposed of by this common order for the sake of convenience. 2. The common grounds of appeal raised by the assessee in all the four appeals are as under : 1. The learned Commissioner of Income-tax (Appeals) erred in holding that tax is to be deducted from the payments made towards advertisements. 2. The learned Commissioner of Income-tax (Appeals) erred in confirming the order of the Assessing Officer in demanding tax and interest under section 201(1) and 201(1A) of the Income-tax Act in respect of the payments made to the professionals. 3. Since th....
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....476 0 62,640 20,000 5. Amoda Publication 23,100 0 0 78,878 6. Telugu Frontline 25,000 0 0 0 7. Mahaboomi 0 3000 18,000 0 8. Munisif 0 38,800 26,000 0 9. Mahabubnagar Times 0 6,000 0 0 10. Rehaman Deccan 0 10,580 0 0 11. Vartha 0 4,000 31,500 29,570 12. Sahara India 0 0 5,000 0 13. Rastriya Sahara 0 0 21,000 0 14. Baldia Samachar 0 0 40,000 0 15. Aziz Publication 0 0 35,760 0 16. Mosin Publication 0 0 0 1,25,000 17. SPR Publication 0 0 0 28,000 18. AGA Pub 0 0 0 1,21,016 19. Kasturi 0 0 0 10,000 20. Adut 0 0 0 20,000 5. Before the Commissioner of Income-tax (Appeals) the assessee submitted that the payments were made to agents who in t....
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....of the Act." 7. In view of the above circular, the Commissioner of Income-tax (Appeals) directed the Assessing Officer to compute the TDS liability if the amount paid exceeds the threshold limit for that particular assessment year. Aggrieved the assessee is in appeal before us. 8. Learned counsel for the assessee Sri S. Rama Rao relied on the decision in the case of Hindustan Coca Cola Beverages P. Ltd. v. CIT [2007] 293 ITR 226 (SC) and stated that in the present appeal, with regard to some payments, the payee has deducted tax at source, while in case of certain payments TDS provisions do not apply as the amount does not exceed Rs. 20,000. 9. With regard to deduction of TDS under section 194J towards payments made to professionals, lear....
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....tax Act'." 13. Hence, we remit the matter to the Assessing Officer to verify as to whether the payee has declared the respective income and paid tax thereon and if so, the assessee shall not be held as "the assessee in default" for the purpose of invoking provisions of sections 201 and 201A. Further, from the details at para 6.3 produced at page 6 of the Commissioner of Income-tax (Appeals) order, we find from the payments made towards advertisement the following do not exceed Rs. 20,000. Sl. No. Name 2006-07 (Rs.) 2007-08 (Rs.) 2008-09 (Rs.) 2009-10 (Rs.) 1 Praja Shakthi 14,960 2. Deccan Advt 10,000 14,400 3. Siyasath 16,476 4. Mahaboomi 3,000 ....