https://www.taxtmi.com/caselaws?id=207214 The Tribunal found in favor of the assessee, ruling that the Assessing Officer's invocation of Section 40(a)(ia) for the disallowance of transmission and wheeling charges was unjustified. It was determined that the payments made to OPTCL and PGCIL were for transmission services and not for the use of plant and machinery, thus not falling under the purview of Section 194-I. As a result, the disallowances were deemed incorrect, and the appeal of the assessee was allowed. en-us Thu, 17 Nov 2011 00:00:00 +0530 Sat, 03 Dec 2011 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207214 The Tribunal found in favor of the assessee, ruling that the Assessing Officer's invocation of Section 40(a)(ia) for the disallowance of transmission and wheeling charges was unjustified. It was determined that the payments made to OPTCL and PGCIL were for transmission services and not for the use of plant and machinery, thus not falling under the purview of Section 194-I. As a result, the disallowances were deemed incorrect, and the appeal of the assessee was allowed. Case-Laws Income Tax Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207214