Following question of law is admitted “ Whether in the facts and in the circumstances of the case and in law , the Tribunal is justified in holding that the payments for programme software purchase , equipment hire charges and other production related expenses excluding dubbing and processing charges made to production house , are payment for work contract covered under section 194C and not fees for technical services under section 194J  ?“

(AY. 2006-07 to 2010-11)