TDS should be deducted u/s 195 on transponder fees paid to non-resident

Viacom 18 Media Pvt. Ltd. Vs Asst. Director of Income Tax (ITAT Mumbai)

Viacom 18 Media Pvt. Ltd. (
Assessee) has leased transponder on satellites owned by Measat, Malaysia and rentals were paid to Measat on monthly basis. As per lease agreement, if any tax is payable on transponder lease rentals are to be paid by the assessee. An appeal is made by the assessee opposing its liability of deducting TDS u/s 195.

It was held that the assesse (Viacom 18 Media Pvt. Ltd) is responsible to deduct TDS on the transponder fees which is paid to non-resident.

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