Section 194C, 194J of Income Tax Act, 1961—TDS—  the Assessing Officer had held that Section 194J of the said Act applied to the assessee and not Section 194C. Accordingly, the Assessing Officer had held the assessee liable on account of short deduction and interest thereon to the tune of Rs. 1,46,36,656/-.

The moot question is whether the payments made by the assessee to the companies with which it had entered into contracts can be said to be remuneration for the rendering of any managerial, technical or consultancy services? Only then would it amount to payment of ‘fees for technical services’ and would attract Section 194J.

Held that— In our considered in opinion, it is Section 194C which would apply to the facts of case. The definition of ‘work’ under that Section is inclusive and specifically includes broadcasting and telecasting. The deductees do broadcasting and telecasting work for the assessee and therefore, Section 194C would apply to the facts of this case. The assessee rightly deducted tax at source at the rate prescribed in Section 194C of the Act and there is no short deduction. We find no infirmity in the order under appeal.[COMMISSIONER OF INCOME TAX, KOLKATA - I (TDS) VERSUS MEDIA WORLD WIDE PVT. LTD.][2020] 21 ITCD Online (1) [CALCUTTA HIGH COURT]