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
Section 66 in The Finance Act, 2017
66. Amendment of section 194J.
- In section 194J of the Income-tax Act, after the third proviso ... June, 2017, namely:- `Provided also that the provisions of this section shall have effect, as if for the words "ten per cent.", the words
under section 201(1) r.w.s. 201(lA), issue
relating to TDS on Roaming Charges/Interconnect Charges as
Technical Fee u/s 194J ... under section 201 (1) / 201 (IA) of
the act can be raised on account of non-deduction of
tax at source 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 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
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
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
payment therefore had to be under Section 194C of the Act
and not under Section 194J thereof.
C. For that the CIT(Appeals) has erred ... u/s 194C of the Act, but the ld AO held that the same would have
to be deducted at higher rate u/s 194J
section 20l(1) and the
interest charged under section 201(1A) of the Income Tax Act by holding
that the provisions of section 194J ... opinion whether the agreements are to be considered u/s. 194C or
u/s. 194J . In case of Sri Gowtham Academy of General &
Technical
u/s 201(1) was
accordingly computed as under:-
Amount of payment TDS deductible u/s TDS deducted u/s 194C Default u/s
194J ... under:-
Amount of payment TDS deductible u/s TDS deducted u/s 194C Default u/s
194J
