Secton 194c

Originally posted by : ABDUL KUDDUS
	does 194c appliy to film distribution?

Sharing of proceeds of film distribution between a film exhibitor and film distributor would not attract provisions of s. 194C since a distributor who has acquired rights of the distribution of the films in particular area only gets his share and no work is carried by him for which the payment is made.
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Sunsel Drive-in-Cinema (P.) Ltd. vs. ITO, (TDS) [2006] 5 SOT 64 (Ahd.)