Itxa/3841/2009 Of The Commissioner Of Income Tax Tds Mumbai v. Shemarro Video Pvt. Ltd

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3841 OF 2009 The Commissioner of Income Tax (TDS) ..Appellant. V/s. M/s. Shemaroo Video Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant.None for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 22ND NOVEMBER, 2010 P.C. :- 1.The only question of law framed by the Revenue against the order of the Tribunal dated 05/05/2009 reads as under:- “ Whether on the facts and circumstances of the case and in law, the Tribunal was justified in holding that the payments made by the assessee to various replicators / manufacturers where the principle object of the assessee was to get the material / feature film imprinted in the VCD / DVD format as per prescribed specifications and under control of the assessee was for sale of goods and not for carrying out a work for the purpose of Section 194C of the Income Tax Act, 1961 ? “ 2.Counsel for the revenue fairly states that the aforesaid question of law is answered by this Court in favour of the assessee in the case of CIT V/s. Glenmark Pharmaceuticals Ltd. reported in [2010] 191 Taxman 455 (Bom). For the reasons recorded in the aforesaid judgment, the question is answered in favour of the assessee and against the revenue. The appeal is disposed of accordingly with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)