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Issues: Whether transmission charges and State Load Despatch Centre charges paid to KPTCL and SLDC were liable for deduction of tax at source under Section 194J of the Income-tax Act, 1961 as fees for technical services.
Analysis: The payments were held to be for use of the transmission network for carrying electricity, and not for any technical service rendered to the assessee. The arrangement did not involve transfer of technology, human intervention, or any service attributable to technical expertise. The Court followed its earlier decisions on identical facts and also noted the consistent view taken in other appellate decisions that similar transmission or wheeling charges do not fall within the scope of fees for technical services.
Conclusion: Section 194J was not attracted to the transmission charges and SLDC charges, and the assessee was not liable to deduct tax at source on those payments.
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