https://www.taxtmi.com/caselaws?id=328328 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision that the assessee had no tax withholding liabilities for the payments. It was ruled that no tax deduction was required as services were not rendered in India, thus no disallowance under section 40(a)(i) applied. The Tribunal emphasized adherence to the law at the time of payment, resulting in the affirmance of the CIT(A)'s conclusions. en-us Tue, 26 Apr 2016 00:00:00 +0530 Wed, 01 Jun 2016 21:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328328 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision that the assessee had no tax withholding liabilities for the payments. It was ruled that no tax deduction was required as services were not rendered in India, thus no disallowance under section 40(a)(i) applied. The Tribunal emphasized adherence to the law at the time of payment, resulting in the affirmance of the CIT(A)'s conclusions. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328328