Which sections of the Income Tax Act does CIT (TDS) v. Maharashtra State Electricity Distribution Co. Ltd. come up under?

It is most often cited in judgments turning on Section 194-I, Section 194H, Section 201(1), Section 201(1A), Section 133A, Section 194C.

CIT (TDS) v. Maharashtra State Electricity Distribution Co. Ltd. (375 ITR 23)

Q: What is CIT (TDS) v. Maharashtra State Electricity Distribution Co. Ltd. authority for?

Payment for transmission or wheeling of electricity does not constitute rent under Section 194-I of the Income Tax Act as it does not involve payment for the use of land, building, or machinery, and possession is a necessary element for rent.

Q: How many judgments cite CIT (TDS) v. Maharashtra State Electricity Distribution Co. Ltd.?

32 judgments on BharatTax cite CIT (TDS) v. Maharashtra State Electricity Distribution Co. Ltd. (375 ITR 23), spanning 2015 to 2025.

Tata Teleservices(Maharashtra) Ltd, Navi Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, all the appeals are allowed

ITA 2043/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Sparsh BhargavaFor Respondent: Shri B.S. Bist

Section 133ASection 194HSection 194JSection 201(1)

…harges / wheeling charges paid by power generating companies. This issue had reached the corridors of various judicial forums and now has been put to rest by the following decisions:- CIT (TDS) vs Maharashtra State Electricity Distribution Co. Ltd reported in 375 ITR 23 (Bom) – “By this appeal, the Revenue has proposed the following questions to be substantial questions of law:- “(a) Whether, on the facts an d in t he circumstances of t he case and i n law, the Income Tax Appellate Tribunal was justified in holding that the payments of the wheeling and transmission charges made by the assessee to the entities li…

D.C.I.T Cir - 2, Kolkata vs. M/S West Bengal State Electricity Distribution Co Ltd, Kolkata

In the result, all the appeals of revenue are dismissed

ITA 1428/KOL/2013[2008-09]Status: DisposedITAT Kolkata04 May 2016AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Niraj Kumar, CIT, DRFor Respondent: Shri N. K. Podder, Senior Counsel

Section 143(3)Section 194CSection 194JSection 40

…n charges assumed the character of contractual payments and fee for technical services as noted by AO. This view of ours is supported by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Maharastra State Electricity Distribution Co. Ltd. (2015) 375 ITR 23 (Bom). We find that this issue is squarely covered by this decision in favour of assessee. Therefore, on these two payments, in view of our reasoning, we confirm the order of CIT(A). This common issue of revenue’s appeals is dismissed. 6. In respect to item nos. 2 and 5 i.e. power factor rebate and power interruption charges. We find that these ch…

D.C.I.T Cir - 2, Kolkata vs. M/S West Bengal State Electricity Distribution Co Ltd, Kolkata

In the result, all the appeals of revenue are dismissed

ITA 1398/KOL/2013[2007-08]Status: DisposedITAT Kolkata04 May 2016AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Niraj Kumar, CIT, DRFor Respondent: Shri N. K. Podder, Senior Counsel

Section 143(3)Section 194CSection 194JSection 40

…n charges assumed the character of contractual payments and fee for technical services as noted by AO. This view of ours is supported by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Maharastra State Electricity Distribution Co. Ltd. (2015) 375 ITR 23 (Bom). We find that this issue is squarely covered by this decision in favour of assessee. Therefore, on these two payments, in view of our reasoning, we confirm the order of CIT(A). This common issue of revenue’s appeals is dismissed. 6. In respect to item nos. 2 and 5 i.e. power factor rebate and power interruption charges. We find that these ch…

D.C.I.T Cir - 2, Kolkata vs. M/S West Bengal State Electricity Distribution Co Ltd, Kolkata

In the result, all the appeals of revenue are dismissed

ITA 1397/KOL/2013[2006-07]Status: DisposedITAT Kolkata04 May 2016AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Niraj Kumar, CIT, DRFor Respondent: Shri N. K. Podder, Senior Counsel

Section 143(3)Section 194CSection 194JSection 40

…n charges assumed the character of contractual payments and fee for technical services as noted by AO. This view of ours is supported by the decision of Hon’ble Bombay High Court in the case of CIT Vs. Maharastra State Electricity Distribution Co. Ltd. (2015) 375 ITR 23 (Bom). We find that this issue is squarely covered by this decision in favour of assessee. Therefore, on these two payments, in view of our reasoning, we confirm the order of CIT(A). This common issue of revenue’s appeals is dismissed. 6. In respect to item nos. 2 and 5 i.e. power factor rebate and power interruption charges. We find that these ch…

M/S Vodafone East Ltd.(Formerly Known As Vodafone Essar East Limited), Kolkata vs. A.D.I.T Range - 7, Kol., Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

…harges / wheeling charges paid by power generating companies. This issue had reached the corridors of various judicial forums and now has been put to rest by the following decisions:- CIT(TDS)- vs Maharashtra State Electricity Distribution Co. Ltd reported in 375 ITR 23 (Bom) – I.T.A. No. 1864/KOL./2012 Assessment year: 2009-2010 & Assessment Year : 2010-2011 & Assessment Year : 2010-2011 Page 17 of 56 “By this appeal, the Revenue has proposed the following questions to be substantial questions of law:- “(a) Whether, on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribuna…