Tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 October 2012 in the case of wind energy producers, whether wheeling charges paid to or adjusted by Electricity board, is subject to TDS?. Clarify with case laws

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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20 October 2012 wheeling and transmission charges paid by assessee state electricity distribution company in case of which provisions of Electricity Act, 2003 is applicable are not liable for deduction of tax either under section 194J or section 194C
see MAHARASHTRA STATE ELECTRCICTY DISTRIBUTION CO LTD V. ADIT
CHATTISGARH STATE ELECTRICITY BOARD V. ITO
Jaipur Vidyut Vitran Nigam Ltd. v. Dy. CIT
GRIDCO LTD V. ACIT
CA MANOJ GUPTA
JODHPUR
09828510543

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Querist : Anonymous

Querist : Anonymous (Querist)

20 October 2012 Thanks, Sir

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