https://www.taxtmi.com/caselaws?id=181656 Transmission, wheeling and SLDC charges paid for use of an electricity network were held not to constitute fees for technical services, so no tax was deductible under section 194J. The alternative contention under section 194C was also rejected on the same reasoning, leaving the assessee under no TDS obligation on these payments. As no tax was deductible, interest under section 201(1A) could not be charged because the alleged default did not exist. The deletion of the TDS demand and consequential interest was sustained. en-us Tue, 28 Sep 2010 00:00:00 +0530 Thu, 21 Apr 2016 11:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181656 Transmission, wheeling and SLDC charges paid for use of an electricity network were held not to constitute fees for technical services, so no tax was deductible under section 194J. The alternative contention under section 194C was also rejected on the same reasoning, leaving the assessee under no TDS obligation on these payments. As no tax was deductible, interest under section 201(1A) could not be charged because the alleged default did not exist. The deletion of the TDS demand and consequential interest was sustained. Case-Laws Income Tax Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181656