https://www.taxtmi.com/caselaws?id=357492 Payments for project-specific drawings and designs were treated as outside fees for technical services where no transfer of technology or usable know-how was shown, and the UAE payment was not chargeable to tax in India on the facts stated, so section 40(a)(ia) disallowance did not apply. Remuneration for services actually rendered was considered deductible even though approval was not formally received for the entire period. Load testing equipment used as a one-time, non-recoverable item was treated as revenue expenditure, and a wrong assessment year in the TDS challan was treated as a clerical error where tax had been deducted and paid. Advertisement expenditure was accepted as genuine when supported by invoices, payment records, and bank evidence. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357492 Payments for project-specific drawings and designs were treated as outside fees for technical services where no transfer of technology or usable know-how was shown, and the UAE payment was not chargeable to tax in India on the facts stated, so section 40(a)(ia) disallowance did not apply. Remuneration for services actually rendered was considered deductible even though approval was not formally received for the entire period. Load testing equipment used as a one-time, non-recoverable item was treated as revenue expenditure, and a wrong assessment year in the TDS challan was treated as a clerical error where tax had been deducted and paid. Advertisement expenditure was accepted as genuine when supported by invoices, payment records, and bank evidence. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357492