https://www.taxtmi.com/caselaws?id=471281 Electricity transmission charges were treated as not subject to tax deduction at source as fees for technical services, so disallowance for non-deduction of tax could not be made on that basis. The deletion of the related disallowance remained intact because earlier years' treatment disclosed no distinguishing facts. Expenditure disallowance linked to exempt income required fresh factual verification because the earlier basis for deletion had been remitted for reconsideration. The Assessing Officer must examine whether exempt income was earned and, if so, the applicability and quantification of the disallowance. en-us Fri, 04 Oct 2019 00:00:00 +0530 Thu, 27 Aug 2026 16:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471281 Electricity transmission charges were treated as not subject to tax deduction at source as fees for technical services, so disallowance for non-deduction of tax could not be made on that basis. The deletion of the related disallowance remained intact because earlier years' treatment disclosed no distinguishing facts. Expenditure disallowance linked to exempt income required fresh factual verification because the earlier basis for deletion had been remitted for reconsideration. The Assessing Officer must examine whether exempt income was earned and, if so, the applicability and quantification of the disallowance. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471281