https://www.taxtmi.com/caselaws?id=352642 The Tribunal upheld the Ld. CIT(A)'s decision in favor of the assessee, rejecting the Revenue's appeal. It was found that the payments for transmission and wheeling charges did not qualify as fees for technical services under section 194J. The Tribunal relied on legal precedents and the judgment of the Delhi High Court, ultimately dismissing the Department's appeal. en-us Thu, 16 Nov 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352642 The Tribunal upheld the Ld. CIT(A)'s decision in favor of the assessee, rejecting the Revenue's appeal. It was found that the payments for transmission and wheeling charges did not qualify as fees for technical services under section 194J. The Tribunal relied on legal precedents and the judgment of the Delhi High Court, ultimately dismissing the Department's appeal. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352642