ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.
Accordingly, appeal of Revenue is dismissed
ITA/200003/2014HC Karnataka09 Aug 2016
Bench: B.VEERAPPA,VINEET KOTHARI
Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40
133A of the ‘Act’, found that there were
instances where assessee had made payment of
transmission charges to KPTCL and State Load
Dispatching Centre (‘SLDC’ for short), an arm of KPTCL,
without
deducting
tax
at
source
thereon.
The
4
authorities of the Revenue were of the view that
payment
for
using
the
transmission
lines
for
transmission of power generated
