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TMI Blog2009 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... st that the payments made by the assessee to subsidiary was a fee for technical services within the meaning of Section 194J - Tribunal rightly set aside the orders concluding that Section 194J was not applicable - 44 of 2009 and 46 of 2009 - - - Dated:- 5-3-2009 - JUSTICE VIKRAMAJIT SEN and JUSTICE RAJIV SHAKDHER Ms. Rashmi Chopra, Advocate for the appellant. None for the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been set aside and the order of the Commissioner of Income Tax (Appeals) [hereinafter referred to in short as 'the CIT (A)] has been sustained. 2. The assessing Officer while passing the order under Section 201(1) and 201(1A) has held that the assessee had failed to deduct tax under Section 194J of the Income Tax Act, 1961 (hereinafter referred to in short as 'the Act) in respect of payments m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced by TVAM and the expenditure for the said purpose was incurred by it. In order to earn revenue TVAM sold the rights in the programme to the assessee at cost plus 7.5% being the profit of TVAM. Resultantly, the assessee acquired the rights in the FCT which TVAM had in turn acquired under a contract with Doordarshan for production of the serial 'Subah Savere'. Based on these observations and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. The said provision defines fee for technical services as one which is paid for rendering any managerial, technical or consultancy services. As found by the Tribunal, the assessee had only acquired rights in the TV serial 'Subah Savere' alongwith a right in FCT made available by Doordarshan. TVAM did not provide technical services within the meaning of the aforesaid provision. These are pure fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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