https://www.taxtmi.com/caselaws?id=259522 Wheeling and transmission charges paid for regulated access to an electricity transmission system were held not to constitute rent under section 194I because the payer did not obtain possessory control over any identified asset such as land, building, machinery or equipment. They were also not fees for technical services under section 194J because the transmission utility was not rendering managerial, technical or consultancy services, but merely providing open access under statutory and tariff-based obligations. The result was that no tax deduction at source was required on that footing. en-us Fri, 08 May 2015 00:00:00 +0530 Tue, 11 Aug 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259522 Wheeling and transmission charges paid for regulated access to an electricity transmission system were held not to constitute rent under section 194I because the payer did not obtain possessory control over any identified asset such as land, building, machinery or equipment. They were also not fees for technical services under section 194J because the transmission utility was not rendering managerial, technical or consultancy services, but merely providing open access under statutory and tariff-based obligations. The result was that no tax deduction at source was required on that footing. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259522