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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court of India dismisses Special Leave Petition without reason, condoning delay.</h1> The Supreme Court of India dismissed the Special Leave Petition citing no reason to entertain it, although the delay was condoned. - TMI TDS liability on 'wheeling charges' - whether it did not amount to 'fees for technical services' within the meaning of Section 194J? - Held that:- No reason to entertain this Special Leave Petition. HC order [2015 (8) TMI 378 - DELHI HIGH COURT ] confirmed as the 'wheeling charges' paid by the Assessee, in the facts of this case, was deductable as it did not amount to 'fees for technical services' within the meaning of Section 194J of the Act is therefore not erroneous. - Decided in favour of the Assessee. The Supreme Court of India dismissed the Special Leave Petition due to no reason to entertain it. Delay was condoned. (Citation: 2016 (4) TMI 1005 - SC)

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