https://www.taxtmi.com/caselaws?id=271018 The court held that Section 194J of the Income Tax Act was not applicable to the case, and the assessee was not required to deduct tax at source on payments for transmission and SLDC charges to KPTCL. It was determined that the services provided did not fall under the definition of "technical services" for tax deduction purposes. As KPTCL had already paid the taxes, the assessee was not liable for interest under Section 201(1A). The court dismissed the appeals, finding no merit in the Revenue's claims due to the payee's tax payment, resulting in no loss of revenue. en-us Tue, 15 Dec 2015 00:00:00 +0530 Sat, 23 Jan 2016 10:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271018 The court held that Section 194J of the Income Tax Act was not applicable to the case, and the assessee was not required to deduct tax at source on payments for transmission and SLDC charges to KPTCL. It was determined that the services provided did not fall under the definition of "technical services" for tax deduction purposes. As KPTCL had already paid the taxes, the assessee was not liable for interest under Section 201(1A). The court dismissed the appeals, finding no merit in the Revenue's claims due to the payee's tax payment, resulting in no loss of revenue. Case-Laws Income Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271018