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

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.”