[2019] 103 taxmann.com 63 (Cochin – Trib.)

IT : Where assessee made payments to various artists like singers, musicians etc who participated in reality shows hosted by it as guests or judges, tax was required to be deducted at source under section 194C while making payments in question

Section 194C, read with section 194J of the Income-tax Act, 1961 – Deduction of tax at source – Contractors/sub-contractors, payments to (Payments to Artists etc.) – Assessment year 2010-11 – During relevant year, assessee made payments to various artists like singers, musicians, etc., who participated in reality shows hosted by it as guests or judges – Assessee deducted tax at source under section 194C while making said payments – Assessing Officer opined that payment were made to payees for rendering their professional services as artists and, thus, tax was liable to be deducted at source under section 194J – It was undisputed that assessee had paid remuneration to various persons in connection with reality shows and it was not involved in production of any films – Moreover, recipients of payments were not engaged by assessee in any of activities as enumerated under section 194J – Whether in view of aforesaid, impugned order passed by Assessing Officer was to be set aside – Held, yes

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