https://www.taxtmi.com/caselaws?id=256677 Payments described as transmission charges under a gas sale agreement were treated as part of the sale consideration for gas, not as fees for works, technical, managerial, or consultancy services. On that basis, deduction at source was not attracted under sections 194C or 194J. The text also notes that where the recipient had already disclosed the receipts and paid tax, the levy under section 201 and interest under section 201(1A) was considered unsustainable because the tax burden had already been discharged. en-us Wed, 13 Aug 2014 00:00:00 +0530 Thu, 19 Feb 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256677 Payments described as transmission charges under a gas sale agreement were treated as part of the sale consideration for gas, not as fees for works, technical, managerial, or consultancy services. On that basis, deduction at source was not attracted under sections 194C or 194J. The text also notes that where the recipient had already disclosed the receipts and paid tax, the levy under section 201 and interest under section 201(1A) was considered unsustainable because the tax burden had already been discharged. Case-Laws Income Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256677