https://www.taxtmi.com/caselaws?id=342847 The Delhi High Court held that a further remand to the Assessing Officer was unnecessary where the Commissioner (Appeals) had already verified that the foreign recipient disclosed the income and paid tax on a gross basis. On that factual basis, the assessee was not required to deduct tax at source on the overseas payment, so disallowance under section 40(a)(i) of the Income-tax Act, 1961 did not survive. The Tribunal's remand was therefore unwarranted, and the deduction claimed for the relevant assessment year was to be allowed in full. en-us Mon, 08 May 2017 00:00:00 +0530 Sat, 13 May 2017 08:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342847 The Delhi High Court held that a further remand to the Assessing Officer was unnecessary where the Commissioner (Appeals) had already verified that the foreign recipient disclosed the income and paid tax on a gross basis. On that factual basis, the assessee was not required to deduct tax at source on the overseas payment, so disallowance under section 40(a)(i) of the Income-tax Act, 1961 did not survive. The Tribunal's remand was therefore unwarranted, and the deduction claimed for the relevant assessment year was to be allowed in full. Case-Laws Income Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342847