Accordingly, appeal of Revenue is dismissed
Bench: B.VEERAPPA,VINEET KOTHARI
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