TaxTMI 
TaxTMI 
2016 (10) TMI 1124
X X X X Extracts X X X X
X X X X Extracts X X X X
....MENT 1. By way of this petition, the petitioner has challenged the judgment and order of respondent No.1 wherein it has been held that the transmission and wheeling charges paid by the petitioner to the other state owned company named RRVPNL and other non-government Companies who are transmission licensees are in the nature of "fees for technical services" and therefore, the petitioner is liable....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e payment is being made or credit is being given to an individual or a Hindu undivided family; (ii) two per cent where the payment is being made or credit is being given to a person other than an individual or a Hindu undivided family, of such sum as income-tax on income comprised therein. (2) Where any sum referred to in sub-section (1) is credited to any account, whether called "Suspense acc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or paid exclusively for personal purposes of such individual or any member of Hindu undivided family. (5) No deduction shall be made from the amount of any sum credited or paid or likely to be credited or paid to the account of, or to, the contractor, if such sum does not exceed 86[thirty] thousand rupees 194J. (1) Any person, not being an individual or a Hindu undivided family, who is respon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....within the meaning of Explanation 2 to Section 9(1)(vii) of the Act. 4. However counsel for the petitioner Mr. Jhanwar contended that the issue is concluded in view of the following decisions : 1. Commissioner of Income Tax Vs. Bharti Cellular Ltd. (2011) 330 ITR 239 (SC), 2. Union of India Vs. Satish Panalal Shah (2001) 249 ITR 221 (SC), 3. Commissioner of Income Tax Vs. Jaipur Vidyut Vitr....