https://www.taxtmi.com/caselaws?id=353930 Disallowance under s. 40(a)(i) for non-deduction of tax u/s 195 on professional fees paid to non-residents turned on whether the sums were chargeable to tax in India under the applicable DTAAs. For recipients in the Philippines, the Tribunal accepted the finding that the DTAA was similar to the Mauritius DTAA already adjudicated in the assessee's favour; accordingly, the disallowance was held not sustainable for those payments. For payments to an Australian recipient, the first appellate authority had not examined the Australia DTAA; the issue was remitted to the CIT(A) for fresh determination with reference to that DTAA. On the separate issue of mutuality, the Tribunal upheld the CIT(A)'s finding that the assessee was covered by the principle of mutuality, and dismissed the revenue's appeal. en-us Thu, 04 Jan 2018 00:00:00 +0530 Thu, 01 Jan 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353930 Disallowance under s. 40(a)(i) for non-deduction of tax u/s 195 on professional fees paid to non-residents turned on whether the sums were chargeable to tax in India under the applicable DTAAs. For recipients in the Philippines, the Tribunal accepted the finding that the DTAA was similar to the Mauritius DTAA already adjudicated in the assessee's favour; accordingly, the disallowance was held not sustainable for those payments. For payments to an Australian recipient, the first appellate authority had not examined the Australia DTAA; the issue was remitted to the CIT(A) for fresh determination with reference to that DTAA. On the separate issue of mutuality, the Tribunal upheld the CIT(A)'s finding that the assessee was covered by the principle of mutuality, and dismissed the revenue's appeal. Case-Laws Income Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353930