TMI Blog2016 (10) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... /port access charges cannot be regarded as fees for technical services, hence not liable for tax deduction at source - Decided against revenue - D.B. Civil Writ Petition No. 20195/2012 - - - Dated:- 19-10-2016 - HON'BLE MR.K.S. JHAVERI and HON'BLE MR.MAHENDRA MAHESHWARI, JJ. Mr. Sanjay Jhanwar, for the petitioner. Mr. R.B. Mathur, for respondent. JUDGMENT 1. By way of this petition, the petitioner has challenged the judgment and order of respondent No.1 wherein it has been held that the transmission and wheeling charges paid by the petitioner to the other state owned company named RRVPNL and other non-government Companies who are transmission licensees are in the nature of fees for technical services and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is paid or credited for carrying out any work mentioned in sub-clause (e) of clause (iv) of the Explanation, tax shall be deducted at source- (i) on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or (ii) on the whole of the invoice value, if the value of material is not mentioned separately in the invoice. (4) No individual or Hindu undivided family shall be liable to deduct income-tax on the sum credited or paid to the account of the contractor where such sum is credited or paid exclusively for personal purposes of such individual or any member of Hindu undivided family. (5) No deduction shall be made from the amount of any sum credited or paid or likely to be credited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Income Tax Vs Bharti Cellular Ltd (2009) 319 ITR 139 (Del.), 5. Skycell Communications Ltd. and Anr. Vs Deputy Commissioner of Income Tax and Ors. (2001) 251 ItR 53 (MAD.), 6. M.S. Jewellery Vs. Assistant Commissioner (ASSESSMENT) Agricultural Income Tax and Sales Tax and Anr. (1994) 208 ITR 531 (KER.), 7. CIT vs. Maharashtra State Electricity Distribution Co. Ltd., (2015) 119 DTR (BOM) 278, 8. Commissioner of Income Tax-II and Ors. Vs Delhi Transport Ltd. Manu/ DE/ 2199/2015. 5. We have heard learned counsel for the parties. 6. In view of the fact that issue is concluded by decision of Bombay High Court and Delhi High Court and SLP against the same has been dismissed. In that view of the matter the issues are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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