Tag Archives: TDS on transmission of electricity

No TDS u/s Sec. 194J in case of transmission of electricity

By | December 26, 2016

Held The provisions of Section 194J of the Act was not attracted in present case and the assessee was not liable to deduct the tax at source from the payments of transmission charge made by it to the KPTCL and SLDC and therefore, the additions made by the assessing authority in the returned income of… Read More »