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2016 (10) TMI 1124 - RAJASTHAN HIGH COURTTDS u/s 194C OR 194J - tds liability on transmission and wheeling charges paid by the petitioner to the other state owned company named RRVPNL and other non-government Companies - Held that:- No liability to deduction tds required. See Commissioner of Income Tax Vs. Bharti Cellular Ltd. (2010 (8) TMI 332 - Supreme Court of India ), Commissioner of Income Tax Vs Bharti Cellular Ltd (2008 (10) TMI 321 - DELHI HIGH COURT ) wherein decided providing assistance or aid, services not involving human interface, hence services are not technical services as contemplated under Explanation 2 to section 9(1)(vii) - interconnect charges/port access charges cannot be regarded as fees for technical services, hence not liable for tax deduction at source - Decided against revenue
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