2017 (12) TMI 914

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....), Kolkata [in short the ld AO] u/s 201(1)/201(1A) of the Income Tax Act, 1961 (in short "the Act") dated 29.03.2014. 2. The brief facts of this issue is that the assessee is a company engaged in the business of media broadcasting. A survey u/s 133A of the Act was carried out in its business premises on 20.06.2011. The Ld. AO treated the assessee deductor as a defaulter in respect of payment by way of Channel carriage fees (Rs. 15,47,46,375/-), up-linking charges and Bandwidth charges (Rs. 3,21,15,389/-) and Airtime Charges (Rs.50,82,920/-). The assessee deducted tax at source in respect of aforesaid payments u/s 194C of the Act @ 2%, whereas the Ld. AO held that the same is liable to be deducted u/s 194J of the Act @10%. Accordingly, th....

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...., the Ld. AR stated that this issue is covered in favour of the assessee by the decision of this Tribunal in assessee's own case for the assessment year 2011-12 in I.T.A. No. 2057/Kol/2014 dated 12.05.2017. In the said order of this Tribunal it was held as under: "4. We have heard the arguments of both the sides and also perused the relevant material available on record. As agreed by the ld. representatives of both the sides, the issue involved in this appeal of the Revenue is squarely covered in favour of the assessee by the decision of this Tribunal in assessee's own case for the immediately preceding year, i.e. AY 2010-11 rendered vide its order dated 29.08.2014 in ITA No. 1422/KOL/2012, whereby the order passed by the ld. C....

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....or (b) Fees for technical services, (c) Royalty, or (d) Any sum referred to in clause (va) of section 28, Shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to per cent, of such sum as income tax on income comprised therein. We find that the assessee produced various types of programmes/serials and news and these were telecasted/broadcasted through Multi System Operators for which payments were made to them under the head 'carriage charges'. The assessee has duly deducted and paid tax under section J94C of the Act. We agree with the Id CIT(Appea....