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2016 (4) TMI 1005 - SCH - Income TaxTDS liability on "wheeling charges" - whether it did not amount to "fees for technical services" within the meaning of Section 194J? - Held that:- No reason to entertain this Special Leave Petition. HC order [2015 (8) TMI 378 - DELHI HIGH COURT ] confirmed as the "wheeling charges" paid by the Assessee, in the facts of this case, was deductable as it did not amount to "fees for technical services" within the meaning of Section 194J of the Act is therefore not erroneous. - Decided in favour of the Assessee.
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