If the photographs or video is shot by a professional, the same would be considered to be art work and as a professional work. However, the same does not fall within the definition of “professional services under section 194J of the Income-tax Act, 1961 (Act). Therefore, the art work and photography would not come within the purview of ‘Professional services’.

Since the taxpayer is assigning the jobs of art work and photography to others, its claim that job often had been given on contract basis had to be accepted. Therefore, the jobs of art work and photography would also be covered under the provision of section 194C(1) of the Act. Therefore, all the payments made by the assessee would be covered under the provisions of section 194C(1) of the Act.

This view has been held by the Hon’ble ITAT – Mumbai Bench in the case of EMC v. ITO [2010] 37 SOT 31 (Mum) ( Trib) .