https://www.taxtmi.com/caselaws?id=177436 The tribunal held that the appellant was not liable for higher tax deduction under section 194J as the transmission of electricity did not qualify as technical services. The services were considered part of normal business operations, exempting them from additional tax deductions. The appeal was allowed, overturning the partial relief granted by the ld. CIT(Appeals) and relieving the appellant from further tax obligations. en-us Fri, 09 Dec 2011 00:00:00 +0530 Thu, 31 Aug 2017 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177436 The tribunal held that the appellant was not liable for higher tax deduction under section 194J as the transmission of electricity did not qualify as technical services. The services were considered part of normal business operations, exempting them from additional tax deductions. The appeal was allowed, overturning the partial relief granted by the ld. CIT(Appeals) and relieving the appellant from further tax obligations. Case-Laws Income Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177436