https://www.taxtmi.com/caselaws?id=354878 The Tribunal dismissed the Revenue's appeals, affirming that transmission charges, wheeling charges, SLDC charges, and open access charges were not subject to tax deduction at source under section 194J of the IT Act. The Tribunal relied on previous decisions and a High Court ruling to support this conclusion, upholding the Commissioner of Income-tax (Appeals)'s findings. The charges were deemed not to fall under the category of technical services requiring TDS. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 06 Feb 2018 07:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354878 The Tribunal dismissed the Revenue's appeals, affirming that transmission charges, wheeling charges, SLDC charges, and open access charges were not subject to tax deduction at source under section 194J of the IT Act. The Tribunal relied on previous decisions and a High Court ruling to support this conclusion, upholding the Commissioner of Income-tax (Appeals)'s findings. The charges were deemed not to fall under the category of technical services requiring TDS. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354878