https://www.taxtmi.com/caselaws?id=262749 The appeal was against the disallowance of annual maintenance charges due to non-deduction of TDS. The appellate authority allowed the appeal on royalty charges but remanded the issue back for fresh adjudication. The Assessing Officer disallowed the amount under Section 40(a)(ia) for non-deduction of tax at source, leading to the appellant challenging the order in appeal. The High Court declined to entertain the appeal on substantial questions of law, emphasizing that the consideration of Section 40(a)(ia) would arise after determining the applicability of Section 194C. en-us Mon, 10 Aug 2015 00:00:00 +0530 Wed, 19 Aug 2015 07:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262749 The appeal was against the disallowance of annual maintenance charges due to non-deduction of TDS. The appellate authority allowed the appeal on royalty charges but remanded the issue back for fresh adjudication. The Assessing Officer disallowed the amount under Section 40(a)(ia) for non-deduction of tax at source, leading to the appellant challenging the order in appeal. The High Court declined to entertain the appeal on substantial questions of law, emphasizing that the consideration of Section 40(a)(ia) would arise after determining the applicability of Section 194C. Case-Laws Income Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262749