Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1584 - HC - Income TaxTDS u/s 194J - TDS liability for transmission of electricity u/s 194J - "Technical Services" - Held that:- Mere involvement of technology will not bring something within the ambit of "Technical Services" as defined in Explanation (2) of Section 9(1)(vii) for the reason that here, under Act, 1961, term "Technical Services" has been defined in a different manner i.e. alongwith terms "Managerial and Consultancy Services" - in transmission of electricity, there is no human touch or effort - also only for the purpose of facility to use and maintenance of transmission lines, charges are paid and thus there is no "Technical Service" - Decided in favor of assessee.
|