TDS u/s 194J not applicable on modeling services rendered by Katrina Kaif

DCIT (TDS) Vs Kodak India (P) Ltd. (ITAT Mumbai) The issue under consideration is whether the services, the modeling, rendered by Ms. Katrina Kaif in this case constitutes professional service and the fee paid to her for modeling with the purpose of marketing of the camera products of the assessee liable for TDS u/s 194J? Undisputedly, Ms. Katrina Kaif has received the said fee not in connection with production of a cinematographic film and the same received admittedly for modeling. She has not received the sum for acting in a autographic Film. Receipts for all modeling and acting skills of an...