https://www.taxtmi.com/caselaws?id=200174 The Tribunal dismissed the Revenue's appeal concerning tax deduction on transmission and wheeling charges under section 194J of the Income-tax Act, 1961. It held that the charges paid did not constitute fees for technical services as the company's activities did not involve the provision of technical services under the Act. Citing relevant case law, including decisions of the Hon'ble Delhi High Court, the Tribunal upheld the deletion of tax liability imposed on the company by the ld. CIT(A). The Tribunal found no merit in the Revenue's grounds for appeal and affirmed the decision based on established precedents. en-us Wed, 29 Nov 2017 00:00:00 +0530 Thu, 22 Mar 2018 17:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200174 The Tribunal dismissed the Revenue's appeal concerning tax deduction on transmission and wheeling charges under section 194J of the Income-tax Act, 1961. It held that the charges paid did not constitute fees for technical services as the company's activities did not involve the provision of technical services under the Act. Citing relevant case law, including decisions of the Hon'ble Delhi High Court, the Tribunal upheld the deletion of tax liability imposed on the company by the ld. CIT(A). The Tribunal found no merit in the Revenue's grounds for appeal and affirmed the decision based on established precedents. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200174