2016 (4) TMI 1005 - SCH - Income Tax

TDS liability on wheeling charges - whether it did not amount to fees for technical services within the meaning of Section 194J? - Held that - No reason to entertain this Special Leave Petition. HC order 2015 (8) TMI 378 - DELHI HIGH COURT confirmed as the wheeling charges paid by the Assessee, in the facts of this case, was deductable as it did not amount to fees for technical services within the meaning of Section 194J of the Act is therefore not erroneous. - Decided in favour of the Assessee.

Summary

The Supreme Court of India dismissed the Special Leave Petition due to no reason to entertain it. Delay was condoned. (Citation: 2016 (4) TMI 1005 - SC)