TaxTMI 
TaxTMI 
2018 (2) TMI 299
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....ical issues are involved and, thus, both were heard together and disposed off by way of this consolidated order for convenience. 2. The grounds raised in ITA No. 137/Del/2015 are reproduced as under: 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that payment in respect of Transmission charges, wheeling charges, SLDC Charges, Open access Charges, Congestion Charges & Comfort Charges are not in the nature of technical services attracting provision of section 194J of the IT Act. 1961. 2. The appellant craves leave to add, alter or amend any of the grounds of appeal at the time of hearing. 2.1 The grounds raised in ITA No. 138/Del/2015 are reproduced as under: ....
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....inding. The finding of the Ld. CIT-(A) in the case of BSES Yamuna Power Ltd. (ITA No. 137/Del/2015) is reproduced as under: "5.3 The reason given by AO and submission of the appellant are considered. The A.O. did not accept the applicability of the decision in the case of CIT Vs. Bharti Cellular Ltd on the ground that there was no generation of any product and there was no system maintained that require technical skill. The AO only Expressed opinion about applicability of Section 194J in the case of payments made By appellant under the head transmission charges, wheeling charges, SLDC charges and other charges the interpretation and opinion of the AO cannot be accepted in view of the various judicial decisions cited by the appellan....
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....al is partly allowed. 6. The ground No. 2 raised in both the appeals are general in nature and, thus, dismissed as infructuous. 7. The ground No. 1 in both the appeal relates to applicability of section 194J of the Act on transmission charges, wheeling charges, SLDT charges, open access charges etc . 8. Before us, the Ld. Sr. DR relying on the order of the Assessing Officer submitted that said services are in the nature of technical services and therefore liable for deduction of tax at source. 9. On the other hand, Ld. counsel of the assessee submitted that Tribunal in ITA No. 1252/Del/2015 and ITA No. 1253/Del/2015 in the case of both the assessees respectively for assessment year 2010-11 has deleted demand on identical issues ....
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....iabilities have been raised against BSES Rajdhani Power Ltd., even though the figures were different. 5. The assessee went in appeal before the CIT A The CIT(A) took the view that the assessee was not liable to deduct TDS u/s 194J by holding as under: "5.3 The reason given by AO and submission of the appellant are considered. The AO did not accept the applicability of the decision in the case of CIT Vs. Bharti Cellular Ltd. on the ground that there was no generation of any product and there was no system maintained that require technical skill. This issue has been decided in appellant's own case for A Y 2009- 10 in ITA no 152/14-15 giving relief to the appellant. The judicial decisions are in favour of the appellant. P....