https://www.taxtmi.com/caselaws?id=286578 Transmission and wheeling charges paid to the State transmission utility were held not to be fees for technical services, because the assessee only used the utility's transmission system under the statutory electricity transmission framework and no technical skill or service was rendered to it. Section 194J therefore did not apply, so no tax was deductible at source on those payments. The resulting treatment of the assessee as an assessee in default under Section 201, together with interest under Section 201(1A), was unsustainable. en-us Fri, 27 Sep 2013 00:00:00 +0530 Wed, 04 Mar 2020 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286578 Transmission and wheeling charges paid to the State transmission utility were held not to be fees for technical services, because the assessee only used the utility's transmission system under the statutory electricity transmission framework and no technical skill or service was rendered to it. Section 194J therefore did not apply, so no tax was deductible at source on those payments. The resulting treatment of the assessee as an assessee in default under Section 201, together with interest under Section 201(1A), was unsustainable. Case-Laws Income Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286578