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TDS on wheeling and transmission charges - use of transmission lines or other infrastructure i.e. plant machinery and equipment - The focus of the revenue is only the requirement of deduction of tax whether under Section 194I or Section 194J - This approach is erroneous - HC

Income Tax - TDS on wheeling and transmission charges - use of transmission lines or other infrastructure i.e. plant, machinery and equipment - The focus of the revenue is only the requirement of dedu .....

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