Chhaya Prakashani Ltd. Vs. ITO(TDS), Ward 1(2)
Case No: ITA Nos.579 to 583/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, KOLKATA
Date: 11/4/2025
Parties Involved
appellantChhaya Prakashani Ltd.
respondentITO(TDS), Ward 1(2)
Facts Summary
A survey action under Section 133A of the Income Tax Act was conducted in the office premises of Chhaya Prakashani Ltd. During the survey, it was noticed that M/s Publishing Services Pvt. Ltd. was paid ₹39,42,543/- as composing charges. The Assessing Officer (AO) confronted the assessee regarding the applicability of Section 194J instead of Section 194C for TDS deduction. The assessee argued that the payments were for composing services under a contract, hence TDS was correctly deducted under Se…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the payments made for composing charges are covered under Section 194J or Section 194C of the Income Tax Act.
Precedents Relied Upon
3 precedents cited in this judgement.