Sunday, March 16, 2014

The Mumbai Bench of ITAT has held the following:


Section 194C, read with section 194J - Provisions of section 194C which specifically cover activity of production of television serial programmes will prevail over section 194J which is general in nature.

Section 194C, read with section 194J - Dubbing charges and processing fees being a part of production of television serials and programmes, are squarely covered under specific provisions of section 194C.




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