2017 (5) TMI 1568

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.... Per N.K. Pradhan, AM This is an appeal filed by the revenue. The relevant assessment year is 2012-13. The appeal is directed against the order against the order of the Commissioner of Income Tax (Appeals)- 59, Mumbai and arises out of order u/s 201(1) and 201(1A) of the Income Tax Act, 1961 (the Act). 2. The grounds of appeal filed by the revenue read as under: i. On the facts and in ....

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.... making any payment under any other agreement or arrangement for the use to (either separately or together any) a( land or B) building ...... h) fittings ..... whether or not any or all of the above are owned by the payee. 3. The Assessing Officer (A.O.) observed that during the financial year 2011-12, the assessee had paid Rs. 61,97,64,111/- for advertisement on hoarding on which tax was deduc....

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.... of M/s. Madisons Communications Pvt. Ltd., ITA No. 4991 & 4992/Mum/2013 dated 29/10/2014 and held that the assessee was liable to deduct tax on payment made for advertising and hoarding u/s 194C of the Act. Thus the learned CIT(A) deleted the demand so raised u/s 201(1) and interest u/s 201(1A) of the Act. 5. Before us, the learned DR supports on the order of the A.O. On the other hand the lea....

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....ent do not fall in the category of rent and hence assessee was only required to deduct TDS u/s 194C of the Act. This has also support of order of ITAT Coordinate Bench of Mumbai in the case of ITO (TDS) Vs. Roshan Publicity (P) Ltd. (2005) 4 SOT 105 (Mum) wherein exactly identical view was taken. In view of the above facts and circumstances, we are of the view that the CIT(A) has rightly held that....