2016 (10) TMI 1124

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.... R.B. Mathur, for respondent. JUDGMENT 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" a....

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....an amount equal to- (i) one per cent where the 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-....

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....come-tax on the sum credited or paid to the account of the contractor where such sum is credited 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] tho....

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.... 3. The assessee was bound to deduct TDS in lieu of services received by them and for the services received by them was liable to pay tax 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.....