https://www.taxtmi.com/caselaws?id=183098 Transmission charges and SLDC charges paid to a State transmission utility were not fees for technical services under Section 194J because the arrangement covered only transmission of electricity through the utility's network, with charges fixed by the regulator and no contract for technical service, transfer of technology, or offer and acceptance of such service. On that basis, tax deduction at source was not required on these payments. The Court also noted that the recipient had already offered the income to tax and paid tax, which made the demand academic on the facts. en-us Tue, 15 Dec 2015 00:00:00 +0530 Sat, 27 Aug 2016 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183098 Transmission charges and SLDC charges paid to a State transmission utility were not fees for technical services under Section 194J because the arrangement covered only transmission of electricity through the utility's network, with charges fixed by the regulator and no contract for technical service, transfer of technology, or offer and acceptance of such service. On that basis, tax deduction at source was not required on these payments. The Court also noted that the recipient had already offered the income to tax and paid tax, which made the demand academic on the facts. Case-Laws Income Tax Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183098