https://www.taxtmi.com/caselaws?id=207785 The Tribunal held that payments made by the assessee to PGCIL for electricity transmission charges were not subject to tax deduction at source under Section 194I. The Tribunal determined that the payments were for the transmission of electricity services, not for the use of transmission lines as 'rent'. As PGCIL had already paid the taxes directly, the assessee was not considered in default under Section 201(1), leading to the cancellation of demands under Sections 201(1) and 201(1A). The appeals were allowed, emphasizing the distinction between payments for asset use and payments for services utilizing an asset. en-us Wed, 30 Nov 2011 00:00:00 +0530 Wed, 22 May 2013 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207785 The Tribunal held that payments made by the assessee to PGCIL for electricity transmission charges were not subject to tax deduction at source under Section 194I. The Tribunal determined that the payments were for the transmission of electricity services, not for the use of transmission lines as 'rent'. As PGCIL had already paid the taxes directly, the assessee was not considered in default under Section 201(1), leading to the cancellation of demands under Sections 201(1) and 201(1A). The appeals were allowed, emphasizing the distinction between payments for asset use and payments for services utilizing an asset. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207785