https://www.taxtmi.com/caselaws?id=332290 Transmission charges and State Load Despatch Centre charges paid for use of the electricity transmission network were not fees for technical services, because the arrangement involved no transfer of technology, human intervention, or technical expertise rendered to the assessee. Following earlier decisions on identical facts, the Karnataka HC held that Section 194J did not apply and the assessee was not liable to deduct tax at source on those payments. 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 Transmission charges and State Load Despatch Centre charges paid for use of the electricity transmission network were not fees for technical services, because the arrangement involved no transfer of technology, human intervention, or technical expertise rendered to the assessee. Following earlier decisions on identical facts, the Karnataka HC held that Section 194J did not apply and the assessee was not liable to deduct tax at source on those payments. Case-Laws Income Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332290