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Commissioner of Income-tax, Bangalore Versus Gulbarga Electricity Supply Co. Ltd.

2016 (5) TMI 1149 - KARNATAKA HIGH COURT

TDS u/s 194J - whether analysis and distribution (SLDC) of electricity by KPTCL from generation point to the consumers of the assessee involving utilization of sophisticated machineries, involvement of technical expertise, application of science, services of Engineers, engagement of qualified technicians and trained, skilled personal/manpower doesnot amount to technical services? - Held that:- The scheme of the Act contemplates mechanism to set right the error, if any committed by the Assessing .....

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visions of Section 194-J of the Act. - It is not a chance litigation to switch over to a different provision alien to proceedings initiated. It is also discerned that this point was at no point of time raised, considered and examined by the authorities. Sections 194-J and 194-I are two independent provisions which operate in different fields. It is not possible to import the existence or the consideration of any point not raised and adjudicated before the authorities or the Tribunal, much ag .....

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e, Sri K.V.Aravind ) For the Respondent: Sri A Shankar, Sri Chandrashekhar, Sri Lava M. & Sri Manjunath M. Shetty, Advocates) JUDGMENT All these appeals arise from the common judgment passed by the Income Tax Appellate Tribunal A Bench, Bangalore in ITA Nos.839 to 844/Bang/2011 relating to the assessment years 2006-07 to 2011-12. Hence, all these matters are clubbed, heard together and disposed of by this common judgment. 2. These appeals are filed by the revenue under Section 260-A of the I .....

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ervices to attract provisions of Section 194-J of the Act? 2. Whether the Tribunal committed an error in not recording a finding regarding application of other provisions of TDS after holding that the provisions of Section 194-J of the Act are not attracted? 3. Whether the Tribunal was correct in deleting the interest levied u/s.201(1A) of the Act, for non-deduction of tax at source as required u/s.194-J of the Act? 3. Briefly stated the facts are: - that the assessee is the limited Company enga .....

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Act, it was found by the authorities that the assessee has not deducted TDS on the amount paid to the KPTCL towards SLDC charges. The Assessing Officer invoking the provisions of Section 201(1) of the Act and Section 201(1A) of the Act, treated the assessee as an assessee in default for not deducting the tax at source on the payments mad e to the KPTCL. The assessing Officer held that the transaction of transmission of electricity from the generation point to the consumers through a transmission .....

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ssue. 4. Being aggrieved, the assessee carried the matters before the Income Tax Appellate Tribunal. The Tribunal after examining the transactions entered into between the KPTCL and the assessee held that the view taken by the authorities that the transmission of electricity through a transmission network of KPTCL attracts the provisions of Section 194-J of the Act is totally misconceived. Accordingly the appeals filed by the assessee were allowed. Hence, these appeals by the revenue, challengin .....

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t, the assessee seeks to answer the substantial questions of law raised in these appeals against the revenue. 7. However, the learned counsel for the appellants-revenue though admits that the identical substantial questions of law raised in similar circumstances in the case of Hubli Electric Supply Company Ltd., (supra) is covered against the revenue, he makes an attempt to raise a new ground that the transaction of transmission of electrical energy fr om the generation point to the consumers th .....

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new material, the entire edifice of the proceedings will collapse. The points, which were not the basis of the proceedings or the subject matter of adjudication, cannot be raised for the first time i n the appeal proceedings under Section 260-A of the Act. The scheme of the Act contemplates mechanism to set right the error, if any committed by the Assessing Officer. We cannot give our acceptability to the arguments advanced by the revenue contrary to the well established machinery provided under .....

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