https://www.taxtmi.com/caselaws?id=333531 The ITAT upheld the CIT(A)'s decision, ruling that open access charges for transmission of electricity did not qualify as royalty under section 9(1)(vi) of the Income Tax Act. The ITAT dismissed the Revenue's appeals, confirming that the assessee was not required to deduct TDS on these charges, as they were deemed not to fall under the definition of royalty. The judgment clarified the nature of such charges and relieved the assessee from the TDS obligation on open access payments. en-us Fri, 26 Aug 2016 00:00:00 +0530 Mon, 17 Oct 2016 09:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333531 The ITAT upheld the CIT(A)'s decision, ruling that open access charges for transmission of electricity did not qualify as royalty under section 9(1)(vi) of the Income Tax Act. The ITAT dismissed the Revenue's appeals, confirming that the assessee was not required to deduct TDS on these charges, as they were deemed not to fall under the definition of royalty. The judgment clarified the nature of such charges and relieved the assessee from the TDS obligation on open access payments. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333531