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TMI Blog2006 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... resort must be had to the specific provision which manifests the intention of the Legislature. It is not, therefore, possible to accept the contention of the Revenue that programmes produced for television, including commissioned programmes , will fall outside the realm of section 194C, Explanation III of the Act. We find no infirmity in the view taken by the Tribunal which we hereby affirm. Thus, we hold that these appeals do not involve any substantial question of law. The appeals are accordingly dismissed. - Vikramajit Sen And Dr. S. Muralidhar JJ. For the Appellant : R. D. Jolly and Ms. Sonia Mathur For the Respondent : None JUDGMENT 1. These six appeals by the Commissioner of Income-tax, under section 260A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by treating them as contract payments. The stand of the Revenue was that television programme producers should be treated as professional/technical persons and that payments made to them should be subjected to deduction of tax at source under section 194J of the Act. The rate of deduction of tax at source under section 194C is 2 per cent. whereas under section 194J it is 5 per cent. An order was made by the Assistant Commissioner of Income-tax ( the ACIT ) on November 29, 2002, under section 201/201(1A) of the Act holding that the assessee is liable to be treated as an assessee in default and that the short deduction including interest for the relevant financial years worked out to Rs. 6.40 crores. The assessee' s appeal was dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 194J in the Act which provided for deduction of tax at source at the time of payment of a fee for professional or technical service . The operative portion of section 194J relevant for the present purpose reads as under : 194J. Fees for professional or technical services. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of (a) fees for professional services, or (b) fees for technical services, shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to five per cent. of such sum as Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal, which holds to the contrary rejected. 11. We are unable to agree with this submission. We observe that Explanation III, which was introduced simultaneously with section 194J, is very specific in its application to not only broadcasting and telecasting but also include production of programmes for such broadcasting and telecasting . If, on the same date, two provisions are introduced in the Act, one specific to the activity sought to be taxed and the other in more general terms, resort must be had to the specific provision which manifests the intention of the Legislature. It is not, therefore, possible to accept the contention of the Revenue that programmes produced for television, including commissioned programmes , will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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