2016 (10) TMI 703

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d October, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). These appeals assailing the impugned order are in respect of Assessment Years 2008-09 and 2009-10. 3. The Revenue urges the following identical questions of law for our consideration : (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding on interpretation of the Agreements that the assessee was liable to deduct tax at source from the payment of production charges under Section 194C instead of under Section 194J of the Act as held by the Assessing Officer? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rocessing. Consequently, the respondent assessee was deemed to be an assessee in default under Section 201 (1) of the Act to the extent of short deduction of tax. (b) Being aggrieved, the respondent assessee carried the issue in appeal to the Commissioner of Income Tax (Appeals) [CIT(A). The CIT(A) allowed the respondent assessee's appeal by observing that dubbing and processing of films are the part of the production activity undertaken by the assessee and would fall within the definition of "work" as provided in Explanationiv to Section 194C of the Act. Thus, allowing the appeal of the respondent assessee while setting aside the order of the Deputy Commissioner of Income Tax (TDS). (c) Being aggrieved, the Revenue carried the is....