SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 853 OF 2016
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Commissioner of Income-tax-TDS, Delhi...............................................Appellant.
v.
Delhi Transco Ltd.
...............................................................................Respondent |
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KURIAN JOSEPH AND ROHINTON FALI NARIMAN, JJ.
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| Date :JANUARY 22, 2016 |
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| Appearances |
Rupesh Kumar, Ms. Purnima Bhat Kak and Mrs. Anil Katiyar, Advs. for the Petitioner.
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Section 194J read with section 194C and 201 of the Income Tax Act, 1961 — TDS — SLO dismissed against High Court's ruling that wheeling charges paid to Power Grid Corporation for transportation of electricity was not liable for TDS under section 194J as same could not be characterised as fee for technical service — Commissioner of Income Tax vs. Delhi Transco ltd.
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ORDER
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1. Delay condoned.
2. We find no reason to entertain this special Leave Petition, which is accordingly, dismissed.
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[2016] 239 TAXMAN 263 (SC) |
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