https://www.taxtmi.com/caselaws?id=332290 The High Court held that the assessee was not liable to deduct tax at source under Section 194J for transmission charges paid to KPTCL and SLDC, as the payments did not constitute fees for technical services. The Court dismissed the Revenue's appeal, upholding the ITAT's decision that the assessee was not in default for not deducting tax at source, setting aside the additions made by the AO and ruling in favor of the assessee. en-us Tue, 09 Aug 2016 00:00:00 +0530 Thu, 17 Nov 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332290 The High Court held that the assessee was not liable to deduct tax at source under Section 194J for transmission charges paid to KPTCL and SLDC, as the payments did not constitute fees for technical services. The Court dismissed the Revenue's appeal, upholding the ITAT's decision that the assessee was not in default for not deducting tax at source, setting aside the additions made by the AO and ruling in favor of the assessee. Case-Laws Income Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332290