Sum paid for transmission of electricity couldn't be held as 'FTS'
IT : Where in terms of agreement, assessee purchased electricity from UPPCL which was transmitted through UPPTCL, payment of transmission charges was not payment for fee for technical services, therefore provisions of section 194J were not attracted
Regards
Prarthana Jalan
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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>
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