2018 (3) TMI 317

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....late to Assessment Years 2007-08, 2008-09, 2009-10 and 2010-11. 2. The Revenue has urged the following substantial questions of law four our consideration : (i) Whether in the facts and circumstances of the case and in law, the Tribunal is justified in holding that the placement fees / carriage fees paid to Cable Operators / MSO / DTH Operators are payments for work contract covered under section 194C and not fees for technical services under section 194J, without appreciating that the services received by assessee are technical and managerial in nature? (ii) Whether in the facts and circumstances of the case and in law, the Tribunal is justified in holding that the payments for programme software purchases, equipment h....

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....rom day to day involvement of these directors to carry out the functions of various committees of which they were members and that the commission paid by the assessee to these directors was rightly treated as salary by the Assessing Officer? (vi) Whether in the facts and circumstances of the case and in law, the Tribunal was justified in rejecting the order of the Assessing Officer by holding that the assessee is not in default under section 201(1) in respect of the amount of tax which has not been correctly deducted by it from the payments made under various sections and that the assessee is not liable for levy of interest under section 201(1A)? 3. Regarding question no.(i) : (a) Mr. Suresh Kumar, learned Counsel for the app....

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....ses is not taxable as held by this Court in Commissioner of Income Tax Vs. Siemens Aktiongesellschaft 310, ITR 320 and Director of IncomeTax (International Taxation) Vs. Krupp Udhe Gmbh, 354 ITR 173. (c) In the above view, the question (iv) as proposed does not give rise to any substantial question of law. Thus, not entertained. 5. Regarding question no.(v) : (a) This pertains to payment of commission to the nonexecutive / independent directors of the respondent. The CIT(A) as well as the Tribunal have on examination of the facts come to the conclusion that the commission which was paid to the directors to attend meetings of the board as well as various committees of the company were not payment made to employees of the company as ....