paid wheeling charges
and State Load and Dispatch Charges to RRVPN as under:-
Schedule 18/PP28 2,73,22,73,125/-
SLDC Charges ... view that transmission charges/wheeling
charges/SLDC charges are subject to deduction of tax at source U/s
194J of the Act. The assessee
assessee too filed appeals on the issues of SLDC charges
in ITA Nos.546 to 548/BANG/2010 for Assessment Years ... paid to SLDC.
5. The CIT(A) failed to appreciate that KPTCL is accounting the receipts
and payments in respect of SLDC charges
Generation, Transmission and Distribution Multi Year Tariff) Regulations, 2018
61. SLDC Fees & Charges.
- 61.1 The Distribution Licensee shall be allowed to recover SLDC fees ... charges payable to SLDC in accordance with the tariff approved by the Commission
refers to the Electricity Act 2003. (b) "Charges" refers to charges payable to the SLDC on a periodic basis in accordance with these Regulations ... capital cost and operating charges over the fee and charges fixed for a year on account of variations in SLDC usage shall be adjusted
SLDC Charges" means the charges to be paid by the Beneficiaries to the SLDC as approved by the Commission under these Regulations; (2) The words ... approve the annual budget covering the expenses of the SLDC and determine the SLDC Charges. (9) The SLDC charges so determined by the Commission shall
Gujarat Electricity Industry Act. (b) "Charges" refers to or charges payable to the SLDC on a periodic basis in accordance with these Regulations. (c) "Commission ... scheduling and system operation Charges as may be specified by the Commission. [xviii. Scheduling and system operation Charges recovered by SLDC from users
Collection of Fees and Charges by SLDC) Regulations, 2006
5. Billing and Collection of SLDC Charges.
(1) The SLDC charges (Annual fee and operating charges ... bills to the SLDC, a rebate of 1% shall be allowed. (8) In case the payment of bills of SLDC charges is delayed beyond
view that SLDC charges and transmission charges were distinct and
different from each other. In respect of SLDC charges, the ld. CIT(A) held
that ... that SLDC
performed the functions which were managerial and technical in nature and
rendered only by humans. He therefore held that SLDC charges are fees
allowed by HVPNL, the net
transmission charges and SLDC charges amounting to `
2,41,55,32,835/- paid to HVPNL be not added ... respect of payment
of wheeling charges (transmission charges) and Steate Load
Dispatch Centre Charges (SLDC) charges. The Tribunal in the
said order held as under
APTRANSCO Ltd., the owner of transmission lines
network as transmission and SLDC Charges. Being the
user of transmission lines network for distribution
power, the assessee ... 194C deals with TDS on works
contracts whereas the transmission and SLDC Charges
are paid for use of transmission lines network. As per
the provisions
