03 May 2011
CIT vs. Prasar Bharti (Broadcasting Corporation of India) (2007) 292 ITR 580 (Delhi) Amounts paid to producers for production of programmes for broadcasting and telecasting would attract TDS u/s 194C and not u/s 194J since Explanation III to S. 194C is more specific than S. 194J which is more general vis-à-vis the production activity.