circular, it is clear that the provisions of section
194C would prevail over section 194J of the Act in this
case.
4.8 Since the Appellant ... general in nature and therefore, provisions of section 194C
would prevail over section 194J .
22. In these circumstances, we sustain the order
U/s 40a(ia)
as the assessee failed to deduct tax at source u/s 194J of the
I.T. Act. He failed to appreciate ... ambit of provisions of section of Chapter XVII-B of the
Act requiring deduction of tax at source under section 194J
profession" and Section 14 also refers to profits and gains of
business or profession. The term used in Section 194J , however,
is "professional ... penalty under section 271C will be attracted for a failure
to make a deduction under section 194J . Section 273B of
the Act provides that notwithstanding
discount/commission allowed to distributors u/s 194H and
inter-operator/national roaming charges u/s 194J of the Act. The
AO found that ... mobile operators was fee for technical service
within the meaning of sec.194J and that the assessee failed to
deduct tax on such payments. Accordingly
ground no. 1 is regarding applicability of section 194C or section 194J in
respect of the payment made to cable operators/DTH operators for channel ... placement of channel falls u/s
194C for the purpose of deduction of tax and not u/s 194J .
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M/s Genx Entertainment
assessee was required to deduct TDS under
Section 194C of the Act and not under Section 194J of the Act. The Hon'b1e
ITAT ... assessee that such payments are covered
under section 194C of the Act and not under section 194J of the Act.
The following discussion in this
both
on facts and in law in applying the provision of
Section 194J of the Income Tax Act to the
transactions of roaming charges ... Explanation 2 to Section 9(1)(vii) of the Act and not liable for tax
deduction at source U/s 194J of the Act. This
liable for deduction of tax at source u/s
194C or u/s 194J .
3. The facts in brief are that the assessee ... relying on CBDT circular, he held that
provisions of section 194C would prevail over section 194J of the Act in this case
assessee falls
within the purview of Section 194C of the Act instead of Section 194J . Hence,
he set aside the order ... broadcasting work which is specifically provided u/s 194C , then the general
provisions u/s 194J cannot be applied. He has further referred
u/s. 9(1) Explanation (2) of the Income Tax Act [Act], thereby requiring
deduction of tax at source in terms with Section 194J ... with liability
u/s 201(1) and 201(1A) for having defaulted in deducting tax at
source in terms of section 194J .
10. It will
