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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 - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

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

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

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

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  9. Denial of CENVAT Credit availed on goods which were used in the erection of transmission towers installed from the power plant to the factory for bringing in the...

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