Case Law Details
Case Name : Chattisgarh State Electricity Board Vs. Income Tax Officer (TDS) (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Chattisgarh State Electricity Board Vs. ITO (TDS) – in a situation in which the payment in made for the use of an asset simpliciter, whether with control and possession in its legal sense or not, the payment could be said to be for the use of an asset. However, in a situation in which the payment is made only for the purpose a specific act, i.e. power transmission in this case, and even if an asset is used in the said process, the payment cannot be said to be for the use of
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