Allowing the appeal of the assessee the Tribunal held that, 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 rightly deducted tax at source under S. 194C and provisions of S.194J is not applicable hence ley of interest is not valid. (AY. 2010-11)
Malayalam Communications Ltd. v. ITO (2019) 175 ITD 433/199 TTJ 502/ 177 DTR 85 (Cochin)(Trib.)
S. 194C : Deduction at source–Contractors-Payments to artists-Participation in reality show–Payment made do not fall within the ambit of S.194J as professional fees. [S.194J, 201(1)]