TMI Blog2015 (7) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... rs for the purpose of deleting the addition, we do not find any merit in the departmental appeal because the order of the ld. CIT(Appeals) dated 04.11.2009 is ultimately confirmed by the Tribunal vide order dated 28.05.2010 in which it was held that assessee was not required to deduct tax at source in respect of the payments by way of wheeling charges and SLDC charges. The issue is therefore, cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a distributor of electricity to the consumers in Northern Haryana. The Assessing Officer noted that assessee had claimed wheeling charges to HVPNL amounting to ₹ 371.52 Crores. It was observed that no TDS was deducted on this amount. The Assessing Officer asked for the explanation of the assessee why this amount should not be disallowed on account of non deduction of TDS under section 40 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterated submissions made before ld. CIT(Appeals) and submitted that order of the ld. CIT(Appeals) dated 04.11.2009 for earlier year which is followed by the ld. CIT(Appeals) has been upheld by the Tribunal vide order dated 28.05.2010, copy of the order is placed on record. 5. Considering the above facts in the light of the order of ld. CIT(Appeals) dated 04.11.2009 which is followed by ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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