TDS oon transmission of elecrticity

Save Share

This query is : Resolved

RAMESH BABU (Querist)
Follow

15 March 2010 Sir,

Our compny is a electricity distribution company,received electricity from the transmission lines of other company,while making TDS on transmission charges we are deducting TDS under section 194C as a transportation service,but our TDS assessing officer contended that this payments sre comes under perview of 194J "royalty".

pl suggest me whether assessing officer contention is correct or not,if not, pl.inform the relevent case laws or others to contend the case.

yours faith fully

G Ramesh babu

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
Follow

15 March 2010 Dear Ramesh,

Contention of TDS AO is right. Your expenses does not come within the perview of transportation charges u/s194C. It comes u/s194J.

Regards.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now