required to be answered in favour of assessee.
53. Regarding Section 194J of the Act, in view of the Kerala High Court
decisions, the issue ... source from such payments under section
194C of the Act instead of section 194J of the Act.
4.1 Brief facts of the case are that
payment
made for remaking rights was before the amendment of section 194J i.e.
13.07.2006 is also devoid of any merit because the agreement ... light of
amendment to Sec.194J of the Act, w.e.f.13.07.2006 and held that when
the payment was made
staff.
6. The Appellant is not required to Deduct Tax
under Section 194J of the Income Tax Act,1961.
It is pertinent to refer ... that
as per the provisions of section 200 , any person responsible
for making payment referred to u/s. 194J , should deduct TDS
at the time
provisions of section 192 of the Act should have been
deducted. Since, the appellant has deducted TDS u/s. 194J ... comes under the provisions of section
194C of the Act and thus, question of deduction of TDS u/s.
194J of the Act does
deducted tax under Section 194C of the Act. The Assessing Officer
found that the tax has to be deducted under Section 194J ... when the
assessee made a TDS under Section 194C of the Act instead of
Section 194J of the Act, whether any disallowance can be made
these services and also its objection, if any, to
invoke Section 194J . The assessee's submission was that wherever the
services of technical personnel ... made clear by the phrase "other personnel." Since
Section 194J r.w.s Explanation 2 to (vii) of Section 9 is a special
Income Tax (Appeals) failed to appreciate
that the provisions of section 194J is not evocable in the facts and
circumstances of the case ... liable
to deduct tax at source under the provisions of section 194J , there is no
obligation on the part of the appellant company to deduct
contrary in section 30 to
38........, this would not mean that the said section is not applicable on a
deduction claimed under section ... covered under section 28 of the Act. Thus, the
assessee having not deducted tax at source as required under section 194J
sale of rights to the assessee. Further,
as per A.O., Section 194J was applicable since payments were in the
nature of royalty ... issue of disallowance under Section
40(a)(ia) of the Act, where tax as required under Section 194J has not
been deducted.
9. Now coming
deduction of TDS under section 194J of the Act in respect of payment
for purchase of film copyrights.
2. Brief facts of the case ... rights. Hence the question of royalty under section 9(1)(vi)
read with section 194J of the Act does not arise
