https://www.taxtmi.com/caselaws?id=328168 The High Court held that the transmission of electricity by Karnataka Power Transmission Corporation Limited (KPTCL) to the assessee's consumers did not constitute technical services under Section 194-J of the Income Tax Act. Consequently, the Tribunal's decision to delete the interest levied under Section 201(1A) for non-deduction of tax at source was upheld. The Court emphasized adherence to procedural integrity and rejected attempts to introduce new arguments at the appeal stage. The decision was influenced by precedent and underscored the importance of following established procedures under the Act. en-us Tue, 22 Mar 2016 00:00:00 +0530 Thu, 17 Nov 2016 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328168 The High Court held that the transmission of electricity by Karnataka Power Transmission Corporation Limited (KPTCL) to the assessee's consumers did not constitute technical services under Section 194-J of the Income Tax Act. Consequently, the Tribunal's decision to delete the interest levied under Section 201(1A) for non-deduction of tax at source was upheld. The Court emphasized adherence to procedural integrity and rejected attempts to introduce new arguments at the appeal stage. The decision was influenced by precedent and underscored the importance of following established procedures under the Act. Case-Laws Income Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328168