Transmission and Wheeling Charges Not Technical Services; No Tax Deduction Needed u/s 194J.

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....TDS u/s 194J - transmission and wheeling charges paid by the assessee does not come within the purview of fees for technical service as defined under Explanation 2 to sec 9(1)(vii) of the Act and accordingly no tax is required to be deducted by the assessee u/s. 194J therefrom. - AT....