https://www.taxtmi.com/caselaws?id=64859 Tax deduction for fees payable to a foreign service provider was disallowed under section 40(a)(i) because the tax was deducted and paid only when the bill was later received, and deduction was therefore allowable only in that later year under Chapter XVII-B. The character of the amount received or receivable from Birla AT&T Communications Ltd. could not be conclusively determined on the existing record because the governing contractual arrangement had not been fully examined, so the addition was set aside for fresh adjudication. Interest under section 234D was deleted because that levy applies only from assessment year 2004-05 onwards, while the year in question was assessment year 2001-02. en-us Fri, 03 Oct 2008 00:00:00 +0530 Wed, 18 Jul 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64859 Tax deduction for fees payable to a foreign service provider was disallowed under section 40(a)(i) because the tax was deducted and paid only when the bill was later received, and deduction was therefore allowable only in that later year under Chapter XVII-B. The character of the amount received or receivable from Birla AT&T Communications Ltd. could not be conclusively determined on the existing record because the governing contractual arrangement had not been fully examined, so the addition was set aside for fresh adjudication. Interest under section 234D was deleted because that levy applies only from assessment year 2004-05 onwards, while the year in question was assessment year 2001-02. Case-Laws Income Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64859