https://www.taxtmi.com/caselaws?id=259914 Transmission and wheeling charges paid for evacuation and transmission of electricity were treated as reimbursement of actual transmission cost fixed by the State Electricity Regulatory Commission, with no profit element. The ITAT held that use of a standard electricity transmission facility, operated under statutory functions and without any human interface or making available of technical knowledge, skill or expertise, does not constitute fees for technical services under section 194J. As no tax was deductible at source, the disallowance under section 40(a)(ia) and the demand of tax and interest under sections 201(1) and 201(1A) could not survive. en-us Fri, 27 Feb 2015 00:00:00 +0530 Mon, 25 May 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259914 Transmission and wheeling charges paid for evacuation and transmission of electricity were treated as reimbursement of actual transmission cost fixed by the State Electricity Regulatory Commission, with no profit element. The ITAT held that use of a standard electricity transmission facility, operated under statutory functions and without any human interface or making available of technical knowledge, skill or expertise, does not constitute fees for technical services under section 194J. As no tax was deductible at source, the disallowance under section 40(a)(ia) and the demand of tax and interest under sections 201(1) and 201(1A) could not survive. Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259914