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TDS u/s 195 - disallowance u/s 40(a)(i) - The Tribunal cited precedents and legal provisions to establish that disallowance under Section 40(a)(i) can only be made when tax is deductible at source under Chapter XVII-B and has not been deducted or paid within the specified time. Considering that TDS had been deducted under Section 192 and deposited within the prescribed time, the Tribunal found no justification for disallowing expenses under Section 40(a)(i). - The Tribunal also referred to the decision in M/s Serco India Pvt. Ltd., where it was held that once tax is deducted under Section 192 for salary payments, Section 195 has no application.
TDS u/s 195 - disallowance u/s 40(a)(i) - The Tribunal cited precedents and legal provisions to establish that disallowance under Section 40(a)(i) can only be made when tax is deductible at source under Chapter XVII-B and has not been deducted or paid within the specified time. Considering that TDS had been deducted under Section 192 and deposited within the prescribed time, the Tribunal found no justification for disallowing expenses under Section 40(a)(i). - The Tribunal also referred to the decision in M/s Serco India Pvt. Ltd., where it was held that once tax is deducted under Section 192 for salary payments, Section 195 has no application.
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