https://www.taxtmi.com/caselaws?id=181656 The Tribunal held that payments for transmission, wheeling, and SLDC charges were not subject to TDS under section 194J but fell under section 194C. The assessee's position was supported by previous Tribunal decisions. The Tribunal also ruled that interest under section 201(1A) was not chargeable as there was no TDS liability. The Revenue's appeals were dismissed, affirming the decision of the ld. CIT(A). 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 The Tribunal held that payments for transmission, wheeling, and SLDC charges were not subject to TDS under section 194J but fell under section 194C. The assessee's position was supported by previous Tribunal decisions. The Tribunal also ruled that interest under section 201(1A) was not chargeable as there was no TDS liability. The Revenue's appeals were dismissed, affirming the decision of the ld. CIT(A). Case-Laws Income Tax Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181656