IT : Provisions of section 194C which specifically cover activity of production of television serial programmes will prevail over section 194J which is general in nature
IT : Dubbing charges and processing fees being a part of production of television serials and programmes, are squarely covered under specific provisions of section 194C
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[2014] 41 taxmann.com 488 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'E'
Assistant Commissioner of Income-tax (TDS) -3(2)
v.
Sahara One Media & Entertainment Ltd.*
P.M. JAGTAP, ACCOUNTANT MEMBER
AND SANJAY GARG, JUDICIAL MEMBER
IT APPEAL NOS. 4548, 4549 & 4550 (MUM.) OF 2012
[ASSESSMENT YEARS 2008-09, 2009-10 & 2010-11]
OCTOBER 23, 2013
I. Section 194C, read with section 194J, of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/sub-contractors, payments to [Television programme] - Assessment years 2008-09, 2009-10 and 2010-11 - Whether since provisions of section 194C specifically cover activity of production of teleserial programmes, it would prevail over section 194J which is general in nature - Held, yes - Whether when an assignment producer produces a programme on behalf of other, assignment or vesting of copyrights etc. in programme are incidental to main object of agreement or transactions in question - Held, yes - Whether, therefore, payment made by producer to assigned producer for production of teleserial programmes would constitute payments for 'work' under section 194C and, hence, assessee rightly deducted TDS under section 194C in respect payments made to contractor (Assigned Producer) - Held, yes [Para 14] [In favour of assessee]
II. Section 194C, read with section 194J, of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/sub-contractors, payments to [Television programme] - Whether all activities from production of television programme up to its telecast are included under section 194C - Held, yes - Whether, therefore, dubbing charges and processing fees being a part of production of television serials and programmes, are squarely covered under specific provisions of section 194C general provisions of section 194J were not attracted in this case - Held, yes [Para 19] [In favour of assessee]
IT : Dubbing charges and processing fees being a part of production of television serials and programmes, are squarely covered under specific provisions of section 194C
■■■
[2014] 41 taxmann.com 488 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'E'
Assistant Commissioner of Income-tax (TDS) -3(2)
v.
Sahara One Media & Entertainment Ltd.*
P.M. JAGTAP, ACCOUNTANT MEMBER
AND SANJAY GARG, JUDICIAL MEMBER
IT APPEAL NOS. 4548, 4549 & 4550 (MUM.) OF 2012
[ASSESSMENT YEARS 2008-09, 2009-10 & 2010-11]
OCTOBER 23, 2013
I. Section 194C, read with section 194J, of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/sub-contractors, payments to [Television programme] - Assessment years 2008-09, 2009-10 and 2010-11 - Whether since provisions of section 194C specifically cover activity of production of teleserial programmes, it would prevail over section 194J which is general in nature - Held, yes - Whether when an assignment producer produces a programme on behalf of other, assignment or vesting of copyrights etc. in programme are incidental to main object of agreement or transactions in question - Held, yes - Whether, therefore, payment made by producer to assigned producer for production of teleserial programmes would constitute payments for 'work' under section 194C and, hence, assessee rightly deducted TDS under section 194C in respect payments made to contractor (Assigned Producer) - Held, yes [Para 14] [In favour of assessee]
II. Section 194C, read with section 194J, of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/sub-contractors, payments to [Television programme] - Whether all activities from production of television programme up to its telecast are included under section 194C - Held, yes - Whether, therefore, dubbing charges and processing fees being a part of production of television serials and programmes, are squarely covered under specific provisions of section 194C general provisions of section 194J were not attracted in this case - Held, yes [Para 19] [In favour of assessee]
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