Thursday, March 19, 2015

[aaykarbhavan] Transmission charges paid to GAIL pursuant to agreement for supply of gas couldn't be held as technical services



 

Transmission charges paid to GAIL pursuant to agreement for supply of gas couldn't be held as technical services

March 19, 2015[2015] 55 taxmann.com 183 (Rajasthan)/[2014] 369 ITR 392 (Rajasthan)/[2014] 271 CTR 581 (Rajasthan)
IT: Where transmission charges paid to oil company for supply of gas pursuant to a sale and purchase agreement, could not be termed to be an agreement for providing technical services; hence, provisions of sections 194C and 194J would not be applicable
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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