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
price fixed by KERC. Assessee
was oblivious to the technical expertise which
the KPTCL may possess. There was neither
transfer of any technology nor any service
attributable to a technical service offered by
the KPTCL and accepted by the assessee.
Therefore, application of Section 194J