Following question of law is admitted “ Whether in the facts and circumstances of the case and in law , the Tribunal is justified in holding that the assessee has correctly deducted tax under section 194C on payments made to event managers , for events other than sport related activities ,as per  CBDT’s notification no 188 of 2008 dated 21-08 -2008 , without appreciating that this notification has merely brought sport related event managers under section 194J where as other professional event managers are always covered under section 194J for TDS purpose ? “  AY. 2006-07 to 2010-11)