TDS oon transmission of elecrticity
This query is : Resolved
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
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
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.
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
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting our of sec 44AD
- GST Treatment of Insurance Commission for Existing GST Holder
- Form 121 & TDS deduction
- Transporter Declaration form
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- LC charges in relation to Asset purchased should be Capitalised ?
- Multiple trade mark
- Invoice V/S Goods receipt Note Date
- Regarding appeal to GSTAT
- ITR U for F.Y-2024-2025 From Yesterday
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
- Updated return in budget 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
