https://www.taxtmi.com/caselaws?id=436704 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal. It affirmed that the assessee was not obligated to deduct TDS on transmission charges to OPTCL. The Tribunal highlighted the importance of consistency and lack of new evidence or appeal against the prior ruling, concluding that Section 40(a)(ia) did not apply in this scenario. en-us Mon, 20 Feb 2023 00:00:00 +0530 Tue, 18 Apr 2023 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436704 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal. It affirmed that the assessee was not obligated to deduct TDS on transmission charges to OPTCL. The Tribunal highlighted the importance of consistency and lack of new evidence or appeal against the prior ruling, concluding that Section 40(a)(ia) did not apply in this scenario. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436704