ASST CIT (TDS) 2(2), MUMBAI vs. ALLIED MEDIA NETWORK P.LTD, MUMBAI

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ITA 3017/MUM/2014Status: DisposedITAT Mumbai23 September 2016AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s view of not splitting a composite contract for TDS purposes was fair and reasonable. Therefore, the Revenue's grounds of appeal were not to be interfered with.

What were the facts?

The assessee prepaid a sum to Search Light Movies for 'Media Plan Presentation cum Coordination'. The assessee applied TDS under Section 194C, but the AO opined that Section 194J was applicable, leading to demands for TDS default and interest.

What were the issues?

Whether payments for a composite contract for media plan presentation and coordination fall under Section 194J (technical services) or Section 194C (work) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 194C,Section 194J,Section 9(1)(vii),Section 201(1),Section 201(1A),Section 133A

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI D. KARUNAKARA RAO & SHRI SAKTIJIT DEY

For Appellant: Shri A. Ramachandran
For Respondent: Shri Pankaj Jain, DR
Hearing: 29.08.2016Pronounced: 23.09.2016

सुनवाई की तायीख / Date of Hearing : 29.08.2016 घोषणा की तायीख /Date of Pronouncement : 23.09.2016 आदेश / O R D E R

PER D. KARUNAKARA RAO, AM:

1.

This appeal filed by the Revenue on 1.5.2014 is against the order of the CIT (A)-14, Mumbai dated 19.2.2014 for the assessment year 2010-2011. In this appeal, Revenue raised the following grounds which read as under:- “(i) On the facts and in the circumstances of the case and in law, the Ld CIT (A) failed to appreciate that the services provided by Search Light Movies is far beyond the mere supply of labour and the very nature of services rendered suggest that they are technical, as envisaged in the Explanation 2 to section 9(1)(vii) of the Act and ought to be subjected to TDS u/s 194J of the Act. (ii) On the facts and in the circumstances of the case and in law, the Ld CIT (A) has erred in deleting the interest u/s 201(1A) of the Act, 1961 as interest deletion is consequential to the quantum deletion for which further appeal has been recommended vide ground no.1.”

2. In this appeal, Revenue is aggrieved with the order of the CIT (A) to the extent that the payments made to Search Light Movies constitutes „technical services‟ within the meaning of Explanation 2 to section 9(1)(vii) of the Act. Therefore, these

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