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2012 (2) TMI 563 - AT - Income TaxAddition on account of non-realization of provisions of surcharge - accrual of income - Held that:- The amount of sur-charge not realized by the assessee, does not amount to accrued of receipt taxable as income. CIT(A) has rightly deleted the addition, which we uphold TDS u/s 194J - payment made on account of SLDL & wheeling charges - non deduction of tds - Held that:- Tribunal has followed the decision in the case of Jaipur Vidyut Vitran Nigam Ltd. v. ITO [2009 (4) TMI 489 - ITAT JAIPUR-A] wherein also, the issue was exactly the same, i.e., correctness or otherwise of addition u/s 40(a)(ia) of the Act on account of payment made as Wheeling charges and SLDC charges, for non-deduction of TDS as per Section 194 J of the Act. In its detailed order reproduced as above, the Jaipur Tribunal has considered all the aspects touching the issue and has thereafter held the assessee not liable to deduct tax on the payments made, the provisions of Section 194 J of the Act being not attracted. The Jaipur Tribunal decision has been followed by the Delhi Tribunal in the assessee’s case for assessment years 2006-07 to 2008-09. The Revenue has not been able to make out as to why this decision is not applicable for the year under consideration before us. Therefore, following the Tribunal order in the assessee’s own case for assessment years 2006-07 to 2008-09, ground No.2 is also rejected, upholding the CIT(A)’s order for this issue also.
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