Court Rules Section 194J Inapplicable for Transmission Charges; No Technical Services or Tax Deduction Required.

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....TDS u/s 194J - payment of transmission charges - There was neither transfer of any technology nor any service attributable to a technical service offered by the KPTCL and accepted by the assessee - Therefore, application of Section 194J to the facts of this case by the Revenue is misconceived - HC....