Electricity Transmission Charges Not Considered Royalty; No TDS Required u/s 194J of Income Tax Act.

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....TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission lines owned by M/s. Power Grid Corporation of India is not a royalty and accordingly, the assessee need not to deduct TDS under the provisions of section 194J of the Act - AT....