https://www.taxtmi.com/caselaws?id=328123 Wheeling and transmission charges, power factor rebate, power interruption charges, unscheduled interchange charges and related open access charges were treated as statutory tariff or regulatory payments, not contractual work payments or fees for technical services, so no TDS arose under sections 194C or 194J and disallowance under section 40(a)(ia) could not stand. Licence fee paid under the electricity licensing framework was also treated as a statutory levy linked to grant and continuation of licence, not consideration for carrying out work under section 194C, so the corresponding disallowance under section 40(a)(ia) was rightly deleted. The appellate authority sustained deletion of the disallowances. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 25 May 2016 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328123 Wheeling and transmission charges, power factor rebate, power interruption charges, unscheduled interchange charges and related open access charges were treated as statutory tariff or regulatory payments, not contractual work payments or fees for technical services, so no TDS arose under sections 194C or 194J and disallowance under section 40(a)(ia) could not stand. Licence fee paid under the electricity licensing framework was also treated as a statutory levy linked to grant and continuation of licence, not consideration for carrying out work under section 194C, so the corresponding disallowance under section 40(a)(ia) was rightly deleted. The appellate authority sustained deletion of the disallowances. Case-Laws Income Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328123