https://www.taxtmi.com/caselaws?id=214727 The ITAT allowed the appeals, overturning the disallowances under section 40(a)(ia) for non-deduction of tax at source from payments made to Indian agents of foreign airlines. The ITAT ruled that the assessee was not obligated to deduct tax at source under section 194C or section 195 from payments to foreign airlines, citing legal positions and tax treaties with respective countries. Consequently, the disallowances were deemed unjustified, and the Assessing Officer was directed to delete them, providing relief to the assessee. en-us Thu, 31 May 2012 00:00:00 +0530 Fri, 13 Jul 2012 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214727 The ITAT allowed the appeals, overturning the disallowances under section 40(a)(ia) for non-deduction of tax at source from payments made to Indian agents of foreign airlines. The ITAT ruled that the assessee was not obligated to deduct tax at source under section 194C or section 195 from payments to foreign airlines, citing legal positions and tax treaties with respective countries. Consequently, the disallowances were deemed unjustified, and the Assessing Officer was directed to delete them, providing relief to the assessee. Case-Laws Income Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214727