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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Disallowance of transmission charges paid to U.P. Power ...

Income Tax

May 26, 2015

Disallowance of transmission charges paid to U.P. Power Corporation Limited - payment of transmission charges is not payment for fee for technical services, therefore, the provisions of section 194J of the Act are not attracted. - AT

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  1. Transmission involves the rendering of technical services and the consideration paid towards transmission charges partakes the applicant is obliged to withhold tax...

  2. TDS - the transmission charges paid by the assessee to GAIL certainly attracts the provisions of section 194C - AT

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  5. Amendment of section 32. - Additional Depreciation shall also be allowed to the business of transmission of power.

  6. Transmission / wheeling charges - TDS u/s 194I - Since section 194-I is not applicable in respect of transmission charges, no disallowance can be made u/s.40(a)(ia)..... - AT

  7. Validity of show cause notice - the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties - notice stayed.

  8. Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

  9. Whether or not the payment for transmission charges can be termed as "rent" for the purposes of section 194-I - AT

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