https://www.taxtmi.com/caselaws?id=64870 The Tribunal upheld the disallowance under Section 40(a)(i) of the IT Act, emphasizing the obligation to deduct tax at source under Section 195 regardless of the nature of the payment, rejecting arguments that tax deduction is required only for sums chargeable to tax in India. The Tribunal found that the assessee's contentions did not constitute mistakes apparent from the record, thus denying rectification and partially allowing a miscellaneous application for a serial numbering error while maintaining its original decision. en-us Fri, 30 May 2008 00:00:00 +0530 Thu, 10 Feb 2011 17:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64870 The Tribunal upheld the disallowance under Section 40(a)(i) of the IT Act, emphasizing the obligation to deduct tax at source under Section 195 regardless of the nature of the payment, rejecting arguments that tax deduction is required only for sums chargeable to tax in India. The Tribunal found that the assessee's contentions did not constitute mistakes apparent from the record, thus denying rectification and partially allowing a miscellaneous application for a serial numbering error while maintaining its original decision. Case-Laws Income Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64870