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Payments to artists for taking part in reality show liable for TDS u/s 194C
Case Law Details
- Case Name
- M/s. Malayalam Communications Ltd. Vs ITO (TDS) (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Cochin
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M/s. Malayalam Communications Ltd. Vs ITO (TDS) (ITAT Cochin)
Conclusion: Payments made to various artists participating in reality show would fall under section 194C and not under section 194J and there was no infirmity in the action of AO as assessee had rightly deducted TDS u/s 194C.
Held: Assessee had deducted tax at source from the payments made to various artists like singers, musicians etc who participated in the reality shows as guests or judges, at 1% as per the provisions of section 194C of the Act on the ground that these payments were made as per the agreement entered into wi...
