TaxTMI 
TaxTMI 
2018 (10) TMI 1359
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....l') passed in ITA No. 452/CHD/2014. The assessment year involved is 2008-09. 2. Notice of motion was issued to consider the following substantial question of law: "Whether on the facts and circumstances of the case, the ld. ITAT was justified in deleting dis-allowance of Rs. 371,52,15,673/- made by the Assessing Officer under Section 40(a) (ia) of the Income Tax Act, 1961 on account of non-deduction of TDS on the payment of wheeling charges and the SLDC charges to the HVPNL?" 3. The brief facts necessary for adjudication of the controversy involved are that respondent-M/s Uttar Haryana Bijli Vitran Nigam Ltd. is a company under the Companies Act, 1956, which is engaged in the distribution of power in the State of Haryana. It purcha....
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....tly allowed but dis-allowance of the expenses claimed by respondent on wheeling and SLDC charges was set aside. 4. The revenue assailed order of CIT(A) before the Tribunal. The Tribunal vide order dated 15.07.2015 following the earlier orders in the case of assessee for the assessment years 2006-07 and 2007-08 and relying upon decision of Jaipur Bench of the Tribunal in the case of Jaipur Vidyut Vitran Nigam Limited Vs. ITO in ITA Nos.127 to 131/JP/2009 dated 30.04.2009, dismissed the appeal. It was held that there was no liability of the respondent to deduct tax at source on transmission/wheeling charges and SLDC charges under Section 194-J of the Act. Hence, the present appeal by the revenue. 5. Learned counsel for the revenue submitted....
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....ence. Similarly, on what basis is the "capacity" of each service provider fixed when Interconnect Agreements are arrived at? For example, we are informed that each service provider is allotted a certain "capacity". On what basis such "capacity" is allotted and what happens if a situation arises where a service provider's "allotted capacity" gets exhausted and it wants, on an urgent basis, "additional capacity"? Whether at that stage, any human intervention is involved is required to be examined, which again needs a technical data. We are only highlighting these facts to emphasise that these types of matters cannot be decided without any technical assistance available on record. 8. There is one more aspect that requires to be gone int....
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....tter within a period of four months. Such expert(s) will be examined (including cross-examined) within a period of four weeks from the date of receipt of the order of this Court. Liberty is also given to Respondent No.1 to examine its expert and to adduce any other evidence." 8. The primary basis whereby the Apex Court had concluded services to the falling under 194J of the Act to be technical services that whether any human intervention was involved in the activity or not. The Apex Court observed that wherever there was human intervention requiring examination of technical data, the same would fall within the definition of technical services and in the absence thereof, the same would not partake the character of technical services. The ....