TDS U/s. 194C applicable on taking out final negative of films

1. Various expenses incurred by the assessee which were part of post production activities, the assessee deducted tax at source u/s 194C treating them as contractual work whereas the AO was of the opinion that services rendered to the assessee by the payees were professional services, therefore, assessee ought to have deducted tax at source u/s 194J. Ld. CIT(A) confirmed the order of the AO on this issue.

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