https://www.taxtmi.com/highlights?id=31706 TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission lines owned by M/s. Power Grid Corporation of India is not a royalty and accordingly, the assessee need not to deduct TDS under the provisions of section 194J of the Act - AT en-us Mon, 17 Oct 2016 09:37:49 +0530 Mon, 17 Oct 2016 09:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31706 TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission lines owned by M/s. Power Grid Corporation of India is not a royalty and accordingly, the assessee need not to deduct TDS under the provisions of section 194J of the Act - AT Highlights Income Tax Mon, 17 Oct 2016 09:37:49 +0530 https://www.taxtmi.com/highlights?id=31706