https://www.taxtmi.com/caselaws?id=215834 The ITAT ruled in favor of the assessee, a government company, regarding the levy of TDS under Section 194I of the Income Tax Act on transmission charges paid to MSETCL and PGCIL for electricity transmission. The ITAT held that the payments were not "rent" under Section 194I as they were for transmission services, not for the use of transmission lines. Consequently, the demands raised under Section 201(1) and Section 201(1A) were canceled, as the interest was deemed inapplicable due to the nature of the payments. en-us Wed, 27 Jun 2012 00:00:00 +0530 Mon, 18 Apr 2016 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215834 The ITAT ruled in favor of the assessee, a government company, regarding the levy of TDS under Section 194I of the Income Tax Act on transmission charges paid to MSETCL and PGCIL for electricity transmission. The ITAT held that the payments were not "rent" under Section 194I as they were for transmission services, not for the use of transmission lines. Consequently, the demands raised under Section 201(1) and Section 201(1A) were canceled, as the interest was deemed inapplicable due to the nature of the payments. Case-Laws Income Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215834