https://www.taxtmi.com/caselaws?id=253123 The Tribunal held that payments for the transmission of electricity did not constitute "rent" under Section 194-I of the Income Tax Act. Consequently, Sections 201 and 201(1A) were deemed inapplicable, as the assessee was not obligated to deduct tax at source. The Tribunal rejected the application of Section 194-J for technical services, affirming that the payments were solely for the transmission service. The Revenue's appeals were dismissed, upholding the CIT(A)'s decision. The order was issued on October 29, 2014. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sat, 15 Nov 2014 21:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253123 The Tribunal held that payments for the transmission of electricity did not constitute "rent" under Section 194-I of the Income Tax Act. Consequently, Sections 201 and 201(1A) were deemed inapplicable, as the assessee was not obligated to deduct tax at source. The Tribunal rejected the application of Section 194-J for technical services, affirming that the payments were solely for the transmission service. The Revenue's appeals were dismissed, upholding the CIT(A)'s decision. The order was issued on October 29, 2014. Case-Laws Income Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253123