Non-Compliance with Earlier ITAT Directions – Matter Remanded Again to AO for Verification of Deductees

Moon Network Private Limited Vs ITO (ITAT Agra) Non-Compliance with Earlier ITAT Directions – Matter Remanded Again to AO for Verification of Deductees Assessee, a private TV network, had deducted TDS @2% u/s 194C on payments to broadcasting channels. AO held that tax should have been deducted @10% u/s 194J, treating it as payment for “technical services”, & passed order u/s 201(1)/201(1A) treating Assessee as assessee-in-default for short-deduction. Assessee contended that recipients had already paid taxes on such income & filed Form 26A certificates for some parties, seeking re...