- (1.) These three appeals under Section 260A of Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) have arisen from judgments and orders of Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) in respect to different Assessment Years (hereinafter referred to as A.Y.) though raise common substantial questions of law. Details of appeal numbers, date of order of Tribunal and A.Y. are as under : JUDGEMENT_195_LAWS(ALL)1_2017_1.html
(2.) The substantial questions of law as formulated by appellants are differently worded but as agreed by learned counsel for parties, there are three substantial questions of law; (i) Whether payment of fee for transmission of electricity constitute payment for Technical Service and tax was deductible under Section 194J of Act, 1961. (ii) Whether service rendered but related to transmission of electricity is covered under Section 194J of Act, 1961. (iii) Whether Assessee Company was liable to deduct tax at source and having not done so, whether payment made was liable to be disallowed under Section 40(a)(ia) of Act, 1961.
(3.) For the purpose of reference of facts with the consent of learned counsel for parties, we have taken up record of Income Tax Appeal No. 86 of 2015.;