Payments to artists for taking part in reality show liable for TDS u/s 194C

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: A

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