https://www.taxtmi.com/caselaws?id=329969 The Tribunal dismissed the Revenue's appeal for A.Y. 2008-09, upholding the CIT(A)'s order that deleted the disallowance under section 40(a)(i) of the Income Tax Act, 1961 for professional fees paid outside India without deduction of tax at source. The Tribunal found that the payments made to non-resident entities for professional services were not chargeable to tax in India under the relevant Double Taxation Avoidance Agreements, leading to the deletion of the disallowance. en-us Fri, 08 Jul 2016 00:00:00 +0530 Thu, 14 Jul 2016 11:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329969 The Tribunal dismissed the Revenue's appeal for A.Y. 2008-09, upholding the CIT(A)'s order that deleted the disallowance under section 40(a)(i) of the Income Tax Act, 1961 for professional fees paid outside India without deduction of tax at source. The Tribunal found that the payments made to non-resident entities for professional services were not chargeable to tax in India under the relevant Double Taxation Avoidance Agreements, leading to the deletion of the disallowance. Case-Laws Income Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329969