https://www.taxtmi.com/caselaws?id=327050 The Tribunal dismissed the Revenue's appeal and allowed the assessee's cross-objection. The disallowance of Rs. 2,53,47,173/- under Section 40(a)(ia) for payments to Kingfisher Airlines Ltd. was deleted, and the disallowance of Rs. 7,59,645/- under Section 40(a)(i) for payments to Getty Images and Famous Pictures was also deleted. The Tribunal's decision was based on the interpretation of the agreements and the relevant provisions of the Income-tax Act and DTAAs, concluding that tax deduction at source was not required in both cases. en-us Wed, 13 Apr 2016 00:00:00 +0530 Sun, 01 May 2016 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327050 The Tribunal dismissed the Revenue's appeal and allowed the assessee's cross-objection. The disallowance of Rs. 2,53,47,173/- under Section 40(a)(ia) for payments to Kingfisher Airlines Ltd. was deleted, and the disallowance of Rs. 7,59,645/- under Section 40(a)(i) for payments to Getty Images and Famous Pictures was also deleted. The Tribunal's decision was based on the interpretation of the agreements and the relevant provisions of the Income-tax Act and DTAAs, concluding that tax deduction at source was not required in both cases. Case-Laws Income Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327050