https://www.taxtmi.com/caselaws?id=169167 The ITAT upheld the CIT(A)'s decision, ruling that the assessee was not obligated to deduct TDS on 'Wheeling and Transmission Charges' under sections 194-I or 194J. The judgment relied on existing legal precedents and found no justification to deviate from the consistent interpretation of the law in similar cases. Consequently, the Revenue's appeals were dismissed, and the CIT(A)'s decision favoring the assessee was affirmed. en-us Wed, 20 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169167 The ITAT upheld the CIT(A)'s decision, ruling that the assessee was not obligated to deduct TDS on 'Wheeling and Transmission Charges' under sections 194-I or 194J. The judgment relied on existing legal precedents and found no justification to deviate from the consistent interpretation of the law in similar cases. Consequently, the Revenue's appeals were dismissed, and the CIT(A)'s decision favoring the assessee was affirmed. Case-Laws Income Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169167