https://www.taxtmi.com/caselaws?id=259914 The Tribunal upheld the CIT(A)'s decision that transmission charges were reimbursements, not fees for technical services. Thus, TDS under Section 194J was deemed inapplicable, and the addition by the A.O. under Section 40(a)(ia) was rightly deleted. The assessee was not deemed an "assessee in default" under Section 201(1), precluding the charging of interest under Section 201(1A). The Revenue's appeal was dismissed, while the assessee's appeal was allowed. 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 The Tribunal upheld the CIT(A)'s decision that transmission charges were reimbursements, not fees for technical services. Thus, TDS under Section 194J was deemed inapplicable, and the addition by the A.O. under Section 40(a)(ia) was rightly deleted. The assessee was not deemed an "assessee in default" under Section 201(1), precluding the charging of interest under Section 201(1A). The Revenue's appeal was dismissed, while the assessee's appeal was allowed. Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259914