Case Law Details
Case Name : ITO Vs M/s. Eylex Films Pvt. Ltd. (ITAT Ahmedabad)
Appeal Number : I.T.A. Nos. 1808/Ahd/2017 & 388/Ahd/2018
Date of Judgement/Order : 12/03/2019
Related Assessment Year : 2014-15 & 2013-14
Courts :
All ITAT ITAT Ahmedabad
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ITO Vs M/s. Eylex Films Pvt. Ltd. (ITAT Ahmedabad)
Conclusion –
Payment to the film distributors is not subject to TDS and therefore disallowing expense by invoking the provisions of Section 40(a)(ia) is not justified
Facts –
Assessee is engaged in the business of exhibition of cinematographic films by procuring the same from the distributor.
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If Film Distributor doing the payment to Film producer for purchasing the rights of film then, TDS will be dedcuted u/s 194J or not.?