2018 (8) TMI 512

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..... The only issue in this appeal of Revenue is against the order of CIT(A) deleting the disallowance made by AO on account of carriage fee/ Channel Placement fee paid for non-deduction of TDS under section 194J of the Act thereby invoking the provisions of section 40a(ia) of the Act. For this Revenue has raised the following four grounds: - "1. On the facts and circumstances of the case and in law, whether the Ld.CIT(A) has erred in directing to delete the disallowance u/s. 40(a)(ia) r.w.s 194J in respect of 'Carriage Fees/Channel Placement fees' and failing to appreciate that the payments made for use/right to use of 'process are 'royalty' as per Explanation 6 to section 9(1)(vi) hence such payments are covered u/s. 19....

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....ed copy of Tribunal's order in assessee's own case for AY 2011-12 i.e. the immediate preceding year in ITA No. 2522/Mum/2015 order dated 31.05.2017, wherein tribunal considering the facts of the case, deleted the disallowance by observing as under: - "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 Tribunal noted the earlier decision of the Tribunal in assessee's own case dated 29.10.2014 in ITA Nos. 2699/Mum/2012, 4204 & 4205/Mum/2012 and 2700/Mum/2012 for Assessment Years 2008-09 to 2011-12 and held that such payments were liable for deduction....

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....amme. Again the stand of the Revenue was that this will be covered by Section 194J and not by Section 194C. We must note here that in this appeal, the Revenue has not made any grievance regarding applicability of Section 194C to dubbing charges. The finding of fact recorded by the Commissioner (Appeals), which is confirmed by the Appellate Tribunal, is that work of subtitling will be covered by the definition of "work" in clause (iv) of explanation to Section 194C. Reliance is placed by the Commissioner (Appeals) on the CBDT notification dated 12th January 1977. The said notification includes editing in the profession of film artists for the purpose of Section 44AA of the Income Tax Act. However, the service of subtitling is not included in....