The AO held that convenience fee retained by Bigtree was in lieu of commission \/service charges payable by the cinema owner and amounts to constructive payment made by the cinema owner to Bigtree . The AO held that the provision of section 194H is applicable and treated the assessee in default as per the provision of section 201 and 201(IA) of the Act.\u00a0 The Tribunal held that the Theatre owner is not liable to deduct tax at source or convenience fee charged and retained by it . Tribunal also held that one aspect which needs to be considered is the situation where tickets are liable to be \u00a0refunded . The Tribunal raised a question that\u00a0 if the theatre owner was not able to start\/ play the movie who would be liable to refund the ticket price \u2013 Bigtree or the theatre owner ? This issue needs to be ascertained and risk analysed . The Tribunal directed the AO to carry out the necessary verification and consider the claim of the assessee in accordance with law .\u00a0 \u00a0( TS-1026-ITAT-2022 . ( AY- 2013 -14, 2014 -15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 194H : Deduction at source \u2013 Commission or brokerage \u2013 Exhibition of films \u2013 Survey \u2013 Theatre owner is not liable to deduct tax at source on convenience fee charged by BookMyshow to the end customer and retained by it- Matter remanded . [ S. 133A, 201(IA)) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-32762","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8wq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=32762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32762\/revisions"}],"predecessor-version":[{"id":32763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32762\/revisions\/32763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}