https://www.taxtmi.com/caselaws?id=273068 The High Court upheld the Tribunal's decision, ruling that the transmission of electricity does not constitute "Technical Service" under Section 194J of the Income Tax Act, 1961. The Court emphasized that "Technical Service" requires specialized, exclusive, and individual services involving human effort, which were not present in this case. Consequently, the Assessee was not liable to deduct tax at source, and the payment for transmission charges was not disallowed under Section 40(a)(ia). The appeals were dismissed in favor of the Assessee. en-us Thu, 12 Jan 2017 00:00:00 +0530 Sat, 02 Jun 2018 11:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273068 The High Court upheld the Tribunal's decision, ruling that the transmission of electricity does not constitute "Technical Service" under Section 194J of the Income Tax Act, 1961. The Court emphasized that "Technical Service" requires specialized, exclusive, and individual services involving human effort, which were not present in this case. Consequently, the Assessee was not liable to deduct tax at source, and the payment for transmission charges was not disallowed under Section 40(a)(ia). The appeals were dismissed in favor of the Assessee. Case-Laws Income Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273068