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TMI Blog2017 (8) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah For The Revenue : Shri. Suman Kumar ORDER PER: B.R. BASKARAN, ACCOUNTANT MEMBER Both the appeals filed by the revenue are directed against the orders passed by Ld. CIT(A)-12, Mumbai and they relate to the assessment years 2010-11 and 2011-12. Since the identical issue is urged in these appeals, there were heard together and are being disposed of by this common order, for the sake of convenience. 2. The revenue is aggrieved by the decision of Ld. CIT(A) in cancelling the demand raised by the A.O u/s. 201(1) and 201(1A) of the Act for short deduction of tax at source. 3. We heard the parties and perused the record. The assessee is engaged in the business of production of Televisions Serials and shows. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its contentions. 5. The Ld CIT(A) was convinced with the contentions of the assessee and accordingly held that the telecasting fees paid by the assessee to the T.V channels would fall within the ambit of provision of section 194C of the Act and not u/s. 194J of the Act. Accordingly he allowed the appeals of the assessee in both the years under consideration. Aggrieved by the orders passed by the CIT(A), the revenue has filed these appeals before us. 6. Having heard the rival contentions and also upon going through the record, we are of the view that the Ld. CIT(A) has passed a reasoned order. For the sake of convenience we extract below the operative portion of the orders of the bench Ld. CIT(A). 5.1 I have considered the averment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch broadcasting or telecasting would be covered by Section 194C and not u/s.194J of the Act. 5.2 Moreover, in paragraph 4.1 of the impugned order, the A.O. has tried to distinguish between the provisions of Section 194C 194J of the Act whereby it is contended inter alia that the term 'advertising' has been included in the definition of work' vide clause (a) below Explanation to Section 194C also appears in Explanation to Section 194J of the Act and hence, according to the A.G., the same term cannot appear in two different Sections if the same are mutually exclusive. In this context, it is noted that here in the instant case, the appellant company has not made the payments for advertising, rather it is the appellant comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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