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2016 (9) TMI 551 - HC - Income TaxTDS u/s 194J - non deduction of tds - payments of transmission charge - mandating deduction of tax at source - Held that:- We answer the substantial question of law raised, in favour of the assessee and against the revenue by saying that the provisions of Section 194J of the Act was not attracted in present case and the assessee was not liable to deduct the tax at source from the payments of transmission charge made by it to the KPTCL and SLDC and therefore, the additions made by the assessing authority in the returned income of the assessee on this account were rightly set aside by the Income Tax Appellate Tribunal.
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