TaxTMI 
TaxTMI 
2014 (8) TMI 949
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....I or under section 194J. 2. Since the facts and issue involved in all the above titled six appeals are identical in nature, hence the same are taken together for disposal with this common order. For the sake of convenience the facts have been taken from the ITA No.2817/M/2013 for A.Y.2008-09. 3. The brief facts relating to the dispute are that a survey operation under section 133A of the Income Tax Act, 1961 was conducted by the Revenue Authorities at the premises of the assessee on 14.01.09. As a result, it was found that the assessee had not deducted the TDS in respect of payments of 'Wheeling and Transmission Charges' made to Maharashtra State Electricity Transmission Co. Ltd. (MSETCL). The Assessing Officer (hereinafter referr....
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.... has, in all the above decisions held that 'the payments made by the assessee in respect of wheeling and transmission charges' cannot be considered as 'rent' under the provisions of section 194-I and consequently the assessee cannot be held to be in default for non-deduction of tax under section 194-I'. It has also been held in the cases of Jaipur Vidyut Vitran Nigam Ltd, Maharashtra State Electricity Distribution Co. Ltd and Bangalore Electricity Supply Co. Ltd (all supra) that the provisions of section 194-J are also not attracted to the payments under consideration. Therefore the assessee cannot be held to be in default for non-deduction of tax under section 194-J also. The relevant part of the decision in the case of....
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....owance on account of 'wheeling and transmission charges' are allowed and the contentions of the Department that these charges should be held for deduction of tax under either of the sections 194C/194J are rejected." Respectfully following the above decisions, I have passed appellate orders [dated 27.07.2012 in appeal Nos. CIT(A)-14/IT.48 to 51/TDS Rg.2/10-11] in the case of Maharashtra State Electricity Distribution Co. Ltd, deleting the demand in assessment years 2006-07 to 2009-10 in respect of the payment of 'wheeling and transmission charges' which was raised by the AO under section 194-1/194-J of the Act. Therefore, in view of above decisions of the Tribunal and the facts of t....