https://www.taxtmi.com/caselaws?id=214767 Contingent surcharge on electricity bills was treated as not accrued income where collection remained uncertain and the Department had accepted the revised accounting treatment; the Tribunal followed its earlier view in the same assessee's case and upheld deletion of the addition. Transmission, wheeling and SLDC charges were held to be payments for use of the electricity transmission system and grid functions, not for managerial, technical or consultancy services; as no technical knowledge was made available, the Tribunal held that tax deduction was not governed by the technical services provision and sustained deletion of disallowance under the expense disallowance rule. en-us Wed, 27 Jun 2012 00:00:00 +0530 Sat, 14 Jul 2012 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214767 Contingent surcharge on electricity bills was treated as not accrued income where collection remained uncertain and the Department had accepted the revised accounting treatment; the Tribunal followed its earlier view in the same assessee's case and upheld deletion of the addition. Transmission, wheeling and SLDC charges were held to be payments for use of the electricity transmission system and grid functions, not for managerial, technical or consultancy services; as no technical knowledge was made available, the Tribunal held that tax deduction was not governed by the technical services provision and sustained deletion of disallowance under the expense disallowance rule. Case-Laws Income Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214767