https://www.taxtmi.com/caselaws?id=352648 The Tribunal dismissed both the assessee's and the Revenue's appeals. The re-opening of assessment grounds were not pressed by the assessee, resulting in their dismissal. The disallowance under Section 40(a)(i) for non-deduction of TDS was upheld as the payment made was subject to tax in India. The nature of expenditure on software purchase was deemed revenue in nature, aligning with the CIT(A)'s decision. The final orders were pronounced on December 07, 2017, in Chennai. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352648 The Tribunal dismissed both the assessee's and the Revenue's appeals. The re-opening of assessment grounds were not pressed by the assessee, resulting in their dismissal. The disallowance under Section 40(a)(i) for non-deduction of TDS was upheld as the payment made was subject to tax in India. The nature of expenditure on software purchase was deemed revenue in nature, aligning with the CIT(A)'s decision. The final orders were pronounced on December 07, 2017, in Chennai. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352648