against the
order passed u/s. 201 / 201(1A)
28th Dec.2010 2008-09 Order passed u/s. 143(3) 194J
4th Jan.2011 ... wherein addition
made under section 40(a)(ia) had been confirmed on account of non-
deduction of tax under section 194J
broadcast, therefore,
TDS should have been deducted u/s 194C and not u/s 194J .
28. Per contra, Ld. DR did not make any objection ... section 194C in this regard. Therefore, it is held that TDS should
have been deducted u/s 194C and not u/s 194J . Accordingly, this
section 44AA or of this section. Specifically in this section no notification is made, but notification is made for the purpose of section 44AA only ... included in the notification made for the purpose of section 44AA /this section 194J . Nothing prevented the competent authority, while enumerating the persons engaged
section 9(1 )(vi) of the income tax
Act, 1961 ('the Act') and subject to TDS under section 194J ... taxmann.com 176)
(ii) The appellant has already deducted tax under section 194J
/ 194C of the Act, wherever applicable, in respect of payment
towards communication
Explanation 6 to section 9(1)(vi) hence such payments are
covered u/s. 194J of the Income Tax Act, 1961".
2. "Whether ... deduction of tax
at source under section 194C as payment for work
contract as also under section 194j as payments of
fees for professional services
wrongly carrying out the deduction under Sec 194C, as
against Sec. 194J . The assessee submitted before the CIT(A) that as the
payment ... Section
9(1)(vii) / Section 9 (1)(vi) , and thus rendered the assessee liable for deduction
of tax at source u/s. 194J
disallowance u/s. 40(a)(ia), without appreciating
that Section 40(a)(ia) is not a charging Section but is a
machinery Section and thus ... section (I) of section 9 ;
(iii) "professional services" shall have the same meaning as in
clause (a) of the Explanation to section 194J
purview of section 194C whereas such placement
charges ar$ in nature of technical fee within the meaning of section 194J of
the Income ... under obligation to deduct the tax u/s 194C of the Act or u/s
194J of the Act. Before going further, we deemed
service provided was work
within the meaning of section 194C and not technical service u/s. 194J.
2. On the facts and circumstance ... more general in terms.
Therefore, for the activities covered by Section 194C , Section 194J
cannot be applied being more general
source from the payment made under film
production agreement u/s. 194C instead of section 194J of
the Act, as held by the Assessing Officer ... assessee in deducting tax at
lower rate u/s 194C instead of section 194J of the Act.
2. Appellant craves to leave to amend
