clause (iv)
of the Explanation to include, inter alia, ... `(b) broadcasting
and telecasting including production of programs for such
broadcasting or telecasting'. The case ... paying any sum to any resident for carrying out
broadcasting and telecasting ... in pursuance of a contract
between the contractor and a specified person shall
Explanation, "the
work" shall include inter alia Broadcasting and
Telecasting including production of
programme for such Broadcasting and
Telecasting. Therefore, he has submitted ... High
Court has held that the receipt of telecasting
signals from the licensor is essentially under
the contract to obtain broadcasting and
telecasting facility
material times,
was engaged in the business of media broadcasting and telecasting. It had
entered into an Up-linking Service Agreement with one ESSEL Shyam ... provides inter
alia that 'work' shall include broadcasting and telecasting including
production of programmes for such broadcasting or telecasting.
5. Section 194J
provisions of section
194C . Section 194C covers Broadcasting and Telecasting work under
the works contract and thus mentions that TDS to be deducted on such ... provided
that expression work' shall include, inter alia,
broadcasting and telecasting including production of
programmes for such broadcasting and telecasting.
By way of such
deduct TDS on
reimbursement of expenses.
17. Brief facts are that the telecast expenses are incurred by
assessee company which telecast its races ... paid to the
telecasting company. The telecast is a close circuit one and the
services are not available for the general public but only
provided that expression
'work' shall include, writer alia, broadcasting and telecasting
including production of programmers for such broadcasting ana"
telecasting Therefore ... evident [hat where the payment is for a
work involving broadcasting and telecasting, the same shall be
subject to deduction of tax at source
provided
that expression work' shall include, inter alia,
broadcasting and telecasting including production of
programmes for such broadcasting and telecasting.
By way of such ... evident that where
the payment is for a work involving broadcasting
and telecasting, the same shall be subject to
deduction of tax at source
provided that expression work' shall include,
inter alia, broadcasting and telecasting including
production of programmes for such broadcasting and
telecasting. Therefore, it is evident ... that where the
payment is for a work involving broadcasting and
telecasting, the same shall be subject to deduction of tax
at source in terms
provided that
expression 'work' shall include inter alia broadcasting and
telecasting including production of programmes for such
broadcasting and telecasting ... evident that where the payment is for a work involving
broadcasting and telecasting. the same shall be subject to
deduction of. tax at source
explained the term "Work" as to include
advertising, broadcasting and telecasting including production of
programmes etc. The Court was of the opinion that ... provided
that expression 'work' shall include, inter alia,
broadcasting and telecasting including production of
programmes for such broadcasting and telecasting
