Dismissing the appeal of the revenue the Tribunal held that , Gas Transmission charges cannot be treated as fees for technical services hence the assessee was not liable to deduction of tax at source u/s 194J . Deduction of tax at source u/s 194C was held to be justified . ( AY. 2009 -10)
ACIT v. Chambal Fertilisers And Chemicals Limited. (2018) 61 ITR 33 (Jaipur) (Trib)
S.40(a)(ia):Amounts not deductible – Deduction at source- Gas Transmission charges cannot be treated as fees for technical services hence the assessee was not liable to deduction of tax at source u/s 194J . [ S. 194C, 194J ]