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2014 (8) TMI 949 - AT - Income TaxNon deduction of TDS - Whether the assessee was required to deduct TDS in respect of 'Wheeling and Transmission Charges' paid to Maharashtra State Electricity Transmission Co. Ltd. (MSETCL) either under section 194-I or under section 194J. - Held that:- A perusal of the observations made by the ld. CIT(A) while accepting the appeal of the assessee reveals that the ld. CIT(A) has followed the various decisions of the co-ordinate benches of the Tribunal to hold that the assessee was not liable to deduct TDS either under section 194-I or section 194J on the 'Wheeling and Transmission Charges' paid by the assessee in case of which provisions of Electricity Act, 2003 were applicable. - D.R. could not produce any contrary decision which may justify departure from the almost well settled position of law - following the decision of the co-ordinate benches of the Tribunal i.e. "Maharashtra State Electricity Distribution Co. Ltd. vs. DCIT (TDS) Range-2 [2012 (8) TMI 519 - ITAT, MUMBAI] - Decided against Revenue.
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