Sum paid to power transmission Co. for using its transmission network isn't liable to Sec. 194J TDS

IT: Where assessee, engaged in buying and selling electricity, paid transmission charges of power to KPTCL from generation point to consumers, since there was neither transfer of any technology nor any service attributable to a technical service was offered by KPTCL, tax was not required to be deducted at source under sec. 194J while making payment of transmission charges