https://www.taxtmi.com/caselaws?id=123022 The Tribunal allowed the appeal in a case involving disallowance under section 40(a)(i)(A) of the Income-tax Act due to non-deduction of TDS on fees for technical services under the DTAA. It held that the retrospective amendment to section 9 made TDS compliance impossible for the relevant period. The Tribunal considered the assessee's actions as bona fide and in line with the law at the time. Consequently, the disallowance was overturned, and the assessee's appeal was allowed. en-us Fri, 02 Jul 2010 00:00:00 +0530 Wed, 13 Sep 2023 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123022 The Tribunal allowed the appeal in a case involving disallowance under section 40(a)(i)(A) of the Income-tax Act due to non-deduction of TDS on fees for technical services under the DTAA. It held that the retrospective amendment to section 9 made TDS compliance impossible for the relevant period. The Tribunal considered the assessee's actions as bona fide and in line with the law at the time. Consequently, the disallowance was overturned, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123022