https://www.taxtmi.com/caselaws?id=249955 The tribunal dismissed all appeals, upholding the deletion of the penalty under Section 271(1)(c) of the Income Tax Act and confirming that the assessee was not obligated to deduct TDS under Section 194(J) on wheeling charges for electricity transmission. The Commissioner of Income Tax (Appeals) decisions were affirmed, noting that no further liability could be imposed on the assessee. The tribunal emphasized that the transmission of electricity did not constitute a technical service requiring TDS deduction. The orders were pronounced on May 9, 2014, with no need for intervention. en-us Fri, 09 May 2014 00:00:00 +0530 Fri, 27 Feb 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249955 The tribunal dismissed all appeals, upholding the deletion of the penalty under Section 271(1)(c) of the Income Tax Act and confirming that the assessee was not obligated to deduct TDS under Section 194(J) on wheeling charges for electricity transmission. The Commissioner of Income Tax (Appeals) decisions were affirmed, noting that no further liability could be imposed on the assessee. The tribunal emphasized that the transmission of electricity did not constitute a technical service requiring TDS deduction. The orders were pronounced on May 9, 2014, with no need for intervention. Case-Laws Income Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249955