DCIT v. Yashraj Films Pvt Ltd.

160 ITD 626Income Tax Appellate Tribunal#22887 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2017.

Judgments citing DCIT v. Yashraj Films Pvt Ltd.

Red Chillies Entertainment P. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

ITA 93/MUM/2015[2006-07]Status: DisposedITAT Mumbai28 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

Section 192Section 194Section 194JSection 201

…ould be deducted u/s 194C. Similarly, the assessee has paid amount for digital mixing, which is also part of post production activities. 18. Our attention was brought on the decision of Mumbai bench of the Tribunal in the case of DCIT vs Yashraj Films Pvt Ltd 160 ITD 626 (Mum) wherein it was held that taking out a final negative of film does not involve any technical or professional service, therefore, TDS should be deducted u/s 194C. Our attention has also been brought on the following judgments wherein all post production activities have been held covered within the definition of work as provided u/s 194C:- “ C…

Red Chillies Entertainment P. Ltd, Mumbai vs. ACIT (TDS) 3(2), Mumbai

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

ITA 92/MUM/2015[2005-06]Status: DisposedITAT Mumbai28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

Section 192Section 194Section 194JSection 201

…ould be deducted u/s 194C. Similarly, the assessee has paid amount for digital mixing, which is also part of post production activities. 18. Our attention was brought on the decision of Mumbai bench of the Tribunal in the case of DCIT vs Yashraj Films Pvt Ltd 160 ITD 626 (Mum) wherein it was held that taking out a final negative of film does not involve any technical or professional service, therefore, TDS should be deducted u/s 194C. Our attention has also been brought on the following judgments wherein all post production activities have been held covered within the definition of work as provided u/s 194C:- “ C…

Red Chillies Entertaiment P.Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

ITA 6655/MUM/2014[2005-06]Status: DisposedITAT Mumbai28 Feb 2017AY 2005-06

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

Section 192Section 194Section 194JSection 201

…ould be deducted u/s 194C. Similarly, the assessee has paid amount for digital mixing, which is also part of post production activities. 18. Our attention was brought on the decision of Mumbai bench of the Tribunal in the case of DCIT vs Yashraj Films Pvt Ltd 160 ITD 626 (Mum) wherein it was held that taking out a final negative of film does not involve any technical or professional service, therefore, TDS should be deducted u/s 194C. Our attention has also been brought on the following judgments wherein all post production activities have been held covered within the definition of work as provided u/s 194C:- “ C…

DCIT v. Yashraj Films Pvt Ltd. (160 ITD 626) — Cited in 3 Judgments | BharatTax