https://www.taxtmi.com/caselaws?id=262461 Wheeling charges paid for transmission of electricity through an automated power grid were held not to be fees for technical services under section 194J of the Income-tax Act. The court reasoned that "fees for technical services" requires rendering of managerial, technical or consultancy services to the payer, whereas the transmission utility was only operating and maintaining its own network and the recipient merely received electricity through that system. On that basis, the charges were characterised as transportation of electricity, not consideration for technical services, and deduction under section 194J was not attracted. en-us Thu, 06 Aug 2015 00:00:00 +0530 Tue, 03 May 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262461 Wheeling charges paid for transmission of electricity through an automated power grid were held not to be fees for technical services under section 194J of the Income-tax Act. The court reasoned that "fees for technical services" requires rendering of managerial, technical or consultancy services to the payer, whereas the transmission utility was only operating and maintaining its own network and the recipient merely received electricity through that system. On that basis, the charges were characterised as transportation of electricity, not consideration for technical services, and deduction under section 194J was not attracted. Case-Laws Income Tax Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262461