TDS u/s 195 and disallowance u/s 40(a)(ia) towards sales...

TDS u/s 195 and disallowance u/s 40(a)(ia) towards sales commission paid were challenged. Since the services rendered did not fall within fees for technical services or Article 12 of the tax treaty, the assessee contended no TDS obligation existed. Following the coordinate bench's decision in the assessee's own case for prior years, it was held that no infirmity existed in the CIT(A)'s order, and no disallowance u/s 40(a)(i) was warranted. Regarding ESOP expenses, the issue's allowability is well-settled. Consistently, the coordinate bench in the assessee's case for prior years allowed ESOP expenses as a deduction. Hence, the CIT(A)'s decision allowing the ESOP expenses claim was upheld. The matter was decided in favor of the assessee.