TDS deductible on transponder fees paid to non-resident

Viacom 18 Media Pvt. Ltd. Vs Asst. Director of Income Tax (ITAT Mumbai)

Assessee is liable to deduct TDS on the transponder fees paid to non-resident

Facts –

Assessee has leased transponder on satellites owned by Measat, Malaysia and rentals were paid to Measat on monthly basis. As per transponder lease agreement, taxes, if any, payable on transponder lease rentals are to be borne by the assessee. An appeal is filed by the assessee contesting its liability of deducting TDS u/s 195.

In assessee’s own case, ITAT had decided the matter against the assessee.

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