https://www.taxtmi.com/highlights?id=27451 Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax in India in terms of section 195 - Hence, no disallowance could be made u/s. 40(a)(i)/40(a)(ia) - AT en-us Tue, 23 Feb 2016 15:01:50 +0530 Tue, 23 Feb 2016 15:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27451 Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax in India in terms of section 195 - Hence, no disallowance could be made u/s. 40(a)(i)/40(a)(ia) - AT Highlights Income Tax Tue, 23 Feb 2016 15:01:50 +0530 https://www.taxtmi.com/highlights?id=27451