https://www.taxtmi.com/caselaws?id=205306 Employees' PF/ESI contributions deposited after the welfare-law due dates but before the income-tax return filing due date are treated as not liable to disallowance. Transmission, wheeling and SLDC charges for use of a regulated transmission system are not fees for technical services merely because the system is sophisticated; technical knowledge or skill must be made available to the payer. Charges fixed on a no-profit-no-loss basis may also constitute reimbursement of actual cost, without TDS or disallowance for non-deduction. Advance-tax interest requires reconsideration where carried-forward depreciation and the absence of an advance-tax order affect the underlying liability. en-us Thu, 30 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205306 Employees' PF/ESI contributions deposited after the welfare-law due dates but before the income-tax return filing due date are treated as not liable to disallowance. Transmission, wheeling and SLDC charges for use of a regulated transmission system are not fees for technical services merely because the system is sophisticated; technical knowledge or skill must be made available to the payer. Charges fixed on a no-profit-no-loss basis may also constitute reimbursement of actual cost, without TDS or disallowance for non-deduction. Advance-tax interest requires reconsideration where carried-forward depreciation and the absence of an advance-tax order affect the underlying liability. Case-Laws Income Tax Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205306