Wheeling Charges are not rent nor fees for technical services : Bom HC

In a recent decision, Hon’ble Bombay High Court held that:

“In our view the Transmission Charges and/or Wheeling Charges are not amount paid under any arrangement for use of land, building, plant & machinery, equipment, furniture, fitting etc. and, therefore, not rent. Equally, the amounts are not fees for technical services. In the facts and circumstances of this case, we answer the question in favour of the assessee and against the revenue. The appeal is disposed of accordingly. There will be no order as to costs.”

For complete text of judgement, click here MAHARASHTRA STATE ELECTRICITY DISTRIBUTION COMPANY LIMITED