https://www.taxtmi.com/caselaws?id=271018 Payment for mere use of a statutory electricity transmission network, without any technical service, consultancy or transfer of technical expertise, does not constitute fees for technical services and therefore does not attract tax deduction at source under Section 194J; the Revenue's demand failed on that basis. Where the payee had already offered the income to tax, no surviving revenue loss remained and the Section 201 demand could not be pressed as a live controversy, reinforcing the result against the 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 Payment for mere use of a statutory electricity transmission network, without any technical service, consultancy or transfer of technical expertise, does not constitute fees for technical services and therefore does not attract tax deduction at source under Section 194J; the Revenue's demand failed on that basis. Where the payee had already offered the income to tax, no surviving revenue loss remained and the Section 201 demand could not be pressed as a live controversy, reinforcing the result against the Revenue. Case-Laws Income Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271018