2019 (2) TMI 651 - HC - Income Tax

TDS u/s 194C OR 194J - placement fees/carriage fees paid to cable operators/MSO/DTH operators - Short deduction of tds - Held that - The issues raised herein stand concluded in favour of the respondent and against the appellant-revenue by the decision of this Court in case of Commissioner of Income Tax, TDS-2, Mumbai Vs. UTV Entertainment Television Ltd. (2017 (11) TMI 915 - BOMBAY HIGH COURT). In view of the fact that the issues stand concluded by the decision of this Court, the questions as proposed do not give rise to any substantial question of law. Thus, not entertained.

Summary

Issues:
Challenging common order by the Income Tax Appellate Tribunal for Assessment Year 2008-09.

Analysis:
The Revenue raised three common questions of law for consideration by the High Court. The first issue was whether the payments made to cable operators/MSO/DTH operators constituted fees for technical services under section 194J or payments for work contract covered under section 194C. The second issue involved the correctness of treating the payments as contract work under section 194C instead of fees for technical services under section 194J. The third issue was about the liability of the Assessee for not deducting tax under the required sections and the levy of interest under section 201(1A).

The learned counsel for the Revenue acknowledged that the issues raised were already decided in favor of the respondent in a previous case. Referring to the decision of the Court in Commissioner of Income Tax, TDS-2, Mumbai Vs. UTV Entertainment Television Ltd., it was concluded that the questions raised did not present any substantial question of law. Consequently, the High Court dismissed the tax appeals without any order as to costs.