https://www.taxtmi.com/caselaws?id=286575 The Tribunal held that the transmission and wheeling charges paid by the Assessee do not attract the provisions of deduction of tax under section 194J but should be deducted at 2% under section 194C. The Assessee was not considered in default for non-deduction of TDS. The payment for transmission charges was not classified as rent under section 194I. The Tribunal dismissed the Revenue's appeal and allowed the Assessee's appeal. en-us Fri, 14 Dec 2012 00:00:00 +0530 Wed, 04 Mar 2020 13:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286575 The Tribunal held that the transmission and wheeling charges paid by the Assessee do not attract the provisions of deduction of tax under section 194J but should be deducted at 2% under section 194C. The Assessee was not considered in default for non-deduction of TDS. The payment for transmission charges was not classified as rent under section 194I. The Tribunal dismissed the Revenue's appeal and allowed the Assessee's appeal. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286575