https://www.taxtmi.com/caselaws?id=238293 The Tribunal allowed the appeal, determining that payments to non-resident divers for services utilized in a business conducted outside India fell under the exception in Section 9(1)(vii)(b). Consequently, there was no need to deduct TDS, and the disallowance under Section 40(a)(i) was deemed unwarranted. The Tribunal set aside the CIT(A)'s order, ruling in favor of the assessee. en-us Tue, 15 Jan 2013 00:00:00 +0530 Tue, 29 Oct 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238293 The Tribunal allowed the appeal, determining that payments to non-resident divers for services utilized in a business conducted outside India fell under the exception in Section 9(1)(vii)(b). Consequently, there was no need to deduct TDS, and the disallowance under Section 40(a)(i) was deemed unwarranted. The Tribunal set aside the CIT(A)'s order, ruling in favor of the assessee. Case-Laws Income Tax Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238293