https://www.taxtmi.com/caselaws?id=183063 Section 194J was held not to apply to transmission charges paid for use of the electricity transmission network, because the payment was for access to a facility and not for managerial, technical or consultancy services made available to the payer. The same principle was applied to SLDC charges, which were treated as reimbursement of statutory grid-control expenses rather than fees for technical services, despite the involvement of human activity in the process. On both counts, no tax was deductible at source, and the TDS demand did not survive. en-us Fri, 31 Aug 2012 00:00:00 +0530 Wed, 14 Mar 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183063 Section 194J was held not to apply to transmission charges paid for use of the electricity transmission network, because the payment was for access to a facility and not for managerial, technical or consultancy services made available to the payer. The same principle was applied to SLDC charges, which were treated as reimbursement of statutory grid-control expenses rather than fees for technical services, despite the involvement of human activity in the process. On both counts, no tax was deductible at source, and the TDS demand did not survive. Case-Laws Income Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183063