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TMI Blog2014 (8) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... f which provisions of Electricity Act, 2003 were applicable. - D.R. could not produce any contrary decision which may justify departure from the almost well settled position of law - following the decision of the co-ordinate benches of the Tribunal i.e. "Maharashtra State Electricity Distribution Co. Ltd. vs. DCIT (TDS) Range-2 [2012 (8) TMI 519 - ITAT, MUMBAI] - Decided against Revenue. - ITA Nos.2814 to 2819/M/2013 - - - Dated:- 20-8-2014 - SHRI B.R. BASKARAN AND SHRI SANJAY GARG, JJ. For the Appellant : Shri Arvind Sonde Shri Jitendra Sanghavi, A.R. For the Respondent : Shri R.R. Prasad, CIT-DR ORDER The above titled 6 appeals relating to different assessment years have been preferred by the Revenue. The Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat without prejudice to the above, the said 'Wheeling and Transmission Charges' were in the shape of fees for technical services, hence the provisions of section 194J were also attracted. However, on further submission of the assessee that the amount in question could not be recovered from the assessee because the payee MSETCL had offered the income for tax in relation to A.Y. 2007-08, the AO held that the above demand of ₹ 21.47 crores under section 201(1) for non deduction of TDS could not be enforced because the payee had discharged the tax liability. However, the assessee preferred appeal before the ld. CIT(A) against the finding of the AO that the assessee was an assessee in default under section 201(1) on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es cannot be considered as a 'rent' under the provisions of section 194-I and consequently the levy of interest under section 201(1A) also does not arise. Ground is accordingly allowed. 14. Furthermore, in yet another decision of the same date (i.e. 27 June. 2012) in the case of the same assessee namely, Maharashtra State Electricity Distribution Co. Ltd in TA Nos. 2276, 2405, 7539 and 8572 [25 taxmann.com 164 (Mum.)], It has been held as under: 8.6 It has already been pointed out that subsequently also the Coordinate Benches of the Tribunal have followed the above mentioned decision; the details of which have already been mentioned in the above part of this order. There being no contrary decision brought on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. 6. We have considered the rival submissions of the ld. representatives of the parties. A perusal of the above reproduced observations made by the ld. CIT(A) while accepting the appeal of the assessee reveals that the ld. CIT(A) has followed the various decisions of the co-ordinate benches of the Tribunal to hold that the assessee was not liable to deduct TDS either under section 194-I or section 194J on the 'Wheeling and Transmission Charges' paid by the assessee in case of which provisions of Electricity Act, 2003 were applicable. The ld. D.R. could not produce any contrary decision which may justify departure from the almost well settled position of law on the above issue. Hence, respectfully following the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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