TDS on Payment to Radio Jockies – Section 192 Vs. Section 194J

During the course of assessment proceedings, it was noted by the assessing officer that assessee company had made payments of Rs. 2.26 crores during the year under consideration to Radio Jockeys (RJs) and deducted TDS on this payment @ 10 per cent under section 194J considering its as payment of professional/ consultancy charges. The assessing officer examined the terms of the agreement made with RJs and inferred that there was an employer-employee relation between the assessee and RJ, therefore payments of RJ should have been subjected to deduction of TDS under

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