Case Law Details
Case Name : CIT Vs M/s Delhi Transco Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court held In the case of CIT vs. M/s Delhi Transco Ltd. that as per BPTA agreement between DTL and PGCIL there is transportation of the electricity from PGCIL to DTL, through the equipment and network required statutorily to be maintained by PGCIL through its technical personnel using technical expertise. This, however, does not result in PGCIL providing technical services to DTL. Therefore the wheeling charges paid by DTL to PGCIL for such transportation of electricity cannot be characterized as fee for technical service.
Facts of the Case
The Assessee Delhi Tran...
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Dear sir/madam,
Tds is deducted in travel agent ???
and deducted, which section should be fall.