https://www.taxtmi.com/caselaws?id=218370 Transmission charges paid for electricity use were held not to fall within section 194J because "fees for technical services" require managerial, technical or consultancy services involving a human element; mere use of an automated transmission facility is insufficient. The alternative treatment under section 194I was also rejected because the payment was not for use of an asset in the relevant sense, so the consequential demand under section 201(1) and interest under section 201(1A) could not be sustained. SLDC charges were similarly held outside section 194J because they were only reimbursement of actual expenses for statutory coordination and grid-control functions, not technical services rendered to the payer. en-us Fri, 16 Mar 2012 00:00:00 +0530 Thu, 07 Apr 2016 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218370 Transmission charges paid for electricity use were held not to fall within section 194J because "fees for technical services" require managerial, technical or consultancy services involving a human element; mere use of an automated transmission facility is insufficient. The alternative treatment under section 194I was also rejected because the payment was not for use of an asset in the relevant sense, so the consequential demand under section 201(1) and interest under section 201(1A) could not be sustained. SLDC charges were similarly held outside section 194J because they were only reimbursement of actual expenses for statutory coordination and grid-control functions, not technical services rendered to the payer. Case-Laws Income Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218370