https://www.taxtmi.com/caselaws?id=274785 The High Court upheld the Tribunal's decision that various charges, including wheeling and transmission charges, power factor rebate, unscheduled interchange charges, and license fees, were not subject to tax deduction at source (TDS) under Sections 194C and 194J of the Income Tax Act. The charges were deemed not to be payments to contractors or fees for technical services, leading to the dismissal of the Revenue's appeal due to the absence of any substantial legal question. The appeal and stay petition were both dismissed without costs. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 03 Sep 2018 12:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274785 The High Court upheld the Tribunal's decision that various charges, including wheeling and transmission charges, power factor rebate, unscheduled interchange charges, and license fees, were not subject to tax deduction at source (TDS) under Sections 194C and 194J of the Income Tax Act. The charges were deemed not to be payments to contractors or fees for technical services, leading to the dismissal of the Revenue's appeal due to the absence of any substantial legal question. The appeal and stay petition were both dismissed without costs. Case-Laws Income Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274785