2017 (8) TMI 1056

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER PER G.S. PANNU, AM : The captioned appeal by the Revenue is directed against the order of CIT(A)-14, Mumbai dated 25.2.2015, pertaining to the Assessment Year 2011-12, which in turn has arisen from the order passed by the Assessing Officer dated 28.1.2014 under section 143(3) of the Income Tax Act, 1961 (in short 'the Act'). 2. In its appeal, Revenue has raised the following Gro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entative for the respondent-assessee, at the outset, pointed out that the issue raised in this appeal by the Revenue is no longer res integra and has indeed been decided by the Tribunal in assessee's own case for the Assessment Years 2008-09, 2009-10, 2010-11 and 2011-12 vide separate orders dated 27.3.2015 and 27.5.2015 vide ITA Nos. 669 & 670/Mum/2012 and 4809 & 4807/Mum/2013 respectively in pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act @ 2%. The payment by way of Carriage fee was made to the cable operators in pursuance to a contractual understanding with them and it was towards the services rendered by them in carrying the programmes on various frequencies by receiving, re-distributing and re-transmitting the audio-visual signals to the television viewers. The Assessing Officer was of the view that the payment in question f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....diture. The CIT(A) accepted the aforesaid plea and accordingly directed the Assessing Officer to delete the disallowance made u/s 40(a)(ia) of the Act. 6. We find that the Tribunal vide its order dated 27.3.2015 (supra) was considering the stand of the Revenue that payment made to the cable operators as Channel Subscription Fee was liable for deduction of tax at source u/s 194J of the Act. The ....