https://www.taxtmi.com/caselaws?id=369394 The High Court upheld the Tribunal's decision to delete the addition of surcharge accrued on delayed payment of electricity bills as income, concluding it was rightly deleted. The Court remanded the disallowance of tax deduction on wheeling/transmission charges back to the Assessing Officer for fresh consideration. The interpretation of technical service under the Income Tax Act was deemed to require expert evidence and was remitted for re-examination. The Court set aside lower authorities' orders on tax deduction at source for transmission/wheeling & SLDC charges, directing a re-examination before passing a fresh order. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369394 The High Court upheld the Tribunal's decision to delete the addition of surcharge accrued on delayed payment of electricity bills as income, concluding it was rightly deleted. The Court remanded the disallowance of tax deduction on wheeling/transmission charges back to the Assessing Officer for fresh consideration. The interpretation of technical service under the Income Tax Act was deemed to require expert evidence and was remitted for re-examination. The Court set aside lower authorities' orders on tax deduction at source for transmission/wheeling & SLDC charges, directing a re-examination before passing a fresh order. Case-Laws Income Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369394