https://www.taxtmi.com/caselaws?id=348648 The Tribunal dismissed the Revenue's appeals challenging the CIT(A)'s decision to allow Tax Deducted at Source (TDS) under section 40(a)(ii). Relying on precedents like the Karan Johar case and Punjab and Haryana High Court judgment, the Tribunal upheld the CIT(A)'s ruling that TDS borne by the resident Indian payer is not within the scope of section 40(a)(ii) disallowance. The appeals were denied, affirming the assessee's stance on TDS disallowance. en-us Wed, 20 Sep 2017 00:00:00 +0530 Mon, 25 Sep 2017 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348648 The Tribunal dismissed the Revenue's appeals challenging the CIT(A)'s decision to allow Tax Deducted at Source (TDS) under section 40(a)(ii). Relying on precedents like the Karan Johar case and Punjab and Haryana High Court judgment, the Tribunal upheld the CIT(A)'s ruling that TDS borne by the resident Indian payer is not within the scope of section 40(a)(ii) disallowance. The appeals were denied, affirming the assessee's stance on TDS disallowance. Case-Laws Income Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348648