https://www.taxtmi.com/caselaws?id=211142 The Tribunal upheld the CIT(A)'s decision, ruling that payments made to foreign companies for services rendered outside India were not subject to TDS under section 195 of the Income Tax Act. Consequently, the disallowance under section 40(a)(i) was deemed unwarranted, leading to the dismissal of the Revenue's appeal. en-us Fri, 27 May 2011 00:00:00 +0530 Fri, 02 Mar 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211142 The Tribunal upheld the CIT(A)'s decision, ruling that payments made to foreign companies for services rendered outside India were not subject to TDS under section 195 of the Income Tax Act. Consequently, the disallowance under section 40(a)(i) was deemed unwarranted, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211142