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TMI Blog2019 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... e (iv) of the explanation to Section 194C covers the work of broadcasting and telecasting including production of programmes for such broadcasting or telecasting. The work of subtitling will be naturally a part of production of programmes. Both Sections 194C and 194J having introduced into the Income Tax Act on the same day, it is observed that the activities covered by Section 194C are more specific and the activities covered by Section 194J are more general in terms. Therefore, for the activities covered by Section 194C, Section 194J cannot be applied being more general out of the two. - Decided against revenue - INCOME TAX APPEAL NO. 1420 OF 2016 WITH INCOME TAX APPEAL NO. 1422 OF 2016 - - - Dated:- 11-1-2019 - AKIL KURESHI M.S. SAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment in Income Tax Appeal No.525 of 2015 and connected appeals. These appeals were dismissed by an order dated 10/11th October, 2017. The Court in the said judgment has made following observations : 14. The Commissioner (Appeals) has given a finding of fact on the perusal of sample copies of the agreements. The agreements are entered into with the respondent by the cable operators for placement of channels on agreed frequencies on which the respondent wishes to place a particular channel. The placement fee is the consideration for providing choice of the desired placement of the channels. That is how, channel placement charges are paid to the cable operators under the agreement. Under the agreement, the cable operators agree for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of the respondent, the same would be covered by Section 194C as it falls in clause (iv) of the definition of work . Therefore, when placement charges are paid by the respondent to the cable operators/ MSOs for placing the signals on a preferred band, it is a part of work of broadcasting and telecasting covered by sub-clause (b) of clause (iv) of the explanation to Section 194C. As a matter of fact, it was found by the Commissioner (Appeals) that whether the payment is towards a standard fee or placement fee, the activities involved on the part of the cable operators/ MSOs are the same. When placement fee is received, a channel is placed on a particular prime band. It was found that by an agreement to place the channel on a prime ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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