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TMI Blog2016 (10) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and in the circumstances of the case and in law, the Tribunal was justified in holding on interpretation of the Agreements that the assessee was liable to deduct tax at source from the payment of production charges under Section 194C instead of under Section 194J of the Act as held by the Assessing Officer? - Income Tax Appeal No. 894, 1031 of 2014 - - - Dated:- 15-10-2016 - M. S. Sanklecha And S. C. Gupte, JJ. Mr. P.C. Chhotaray for the appellant Mr. Percy Pardiwala, Senior Counsel a/w Mr. Madhur Agarwal i/b Mr. Atul Jasani for the respondent ORDER P. C. 1. Income Tax Appeal No.1031 of 2014 is not on Board. Upon mentioning, taken up for hearing along with Income Tax Appeal No. 894 of 2014. 2. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent assessee is engaged in the business of production of cinematographic motion features and small screen programmes. In the process of carrying on its business, the respondent assessee made payments to others on account of production, print processing fees and dubbing. At the time of making these payments, the respondent assessee deducted tax at source (TDS) under Section 194C of the Act at 2% as the payment was made for carrying out work pursuant to a contract. The Assessing Officer was of the view that the print processing fees and dubbing expenses paid were in the nature of fees of technical services and tax had to be deducted under Section 194J of the Act at 10%. Resultantly, the Deputy Commissioner of Income Tax (TDS) held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Therefore, tax would be deductible under Section 194J of the Act and not as contract for work under Section 194C of the Act. (e) We note that definition of 'work' as provided in Section 194C of the Act, which reads as under : Explanation For the purposes of this section (i) . (ii) . (iii) . (iv) work shall include (a) .. (b) Broadcasting and telecasting including production of programmes for such broadcasting or telecasting; (c) ..... (d) . (e) . (f) The definition of 'work' as provided in the Explanation to Section 194C of the Act is itself inclusive. It include all work necessary for preparation / production of any programme so as to put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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