Hathway C Net P.Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai
The appeal of the assessee is allowed
ITA 4112/MUM/2016[2003-04]Status: DisposedITAT Mumbai31 Jan 2018AY 2003-04
Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Hathway C-Net Private The Tax Recovery Officer Limited, Rahejas, 4Th Floor, (Tds)-1 Smt. K.G. Mittal बिधम/ Corners Of Main Avenue & Ayurvedic Hospital Bldg, Vs. V.P. Road, Santa Cruz (West) Charni Road-(West), Mumbai- 400054 Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaach8338K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :
For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Ms. Pooja Swaroop, D.R
Section 133ASection 194CSection 201Section 201(1)
…201(1A) in the hands of the assessee. 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A). The CIT(A) taking support of the judgment of the Hon‟ble High Court of Punjab & Haryana in the case of Kurukshetra Darpans (P) Ltd. Vs. CIT (2008) 217 CTR 326 (P & H), concluded that the payment of the licence fee as well as the feed charges by the assessee to the aforesaid parties to obtain the telecast signals could safely be held as a works contract, which thus did cast an obligation on the assessee to deduct tax at source on the same. The CIT(A) on the basis of his P a g e | 5 ITA No. 4112/Mum/201…
