https://www.taxtmi.com/caselaws?id=171032 The Appellate Tribunal allowed the appeals, ruling that wheeling, scheduling, and transmission charges paid to the state electricity board did not constitute fees for technical services under section 194J of the Income-tax Act. The Tribunal emphasized the lack of evidence supporting the technical nature of the services provided, leading to the deletion of the TDS demands against the assessee. en-us Fri, 12 Dec 2014 00:00:00 +0530 Thu, 16 Apr 2015 15:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171032 The Appellate Tribunal allowed the appeals, ruling that wheeling, scheduling, and transmission charges paid to the state electricity board did not constitute fees for technical services under section 194J of the Income-tax Act. The Tribunal emphasized the lack of evidence supporting the technical nature of the services provided, leading to the deletion of the TDS demands against the assessee. Case-Laws Income Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171032