https://www.taxtmi.com/caselaws?id=361080 Marketing and sales support services rendered outside India were not fees for technical services because they did not involve making available technical knowledge, skill, know-how or processes; accordingly, the remittance was not chargeable to tax in India, no withholding obligation arose under section 195, and disallowance under section 40(a)(i) was deleted. Employees' provident fund contribution paid before the due date of return filing was allowable under section 43B. Bad debts written off in the books were deductible, subject to section 36(2), without separate proof of irrecoverability. Travelling expenditure incurred for demerger qualified for deduction under section 35DD without auditor certification as a condition precedent. en-us Thu, 24 May 2018 00:00:00 +0530 Tue, 29 May 2018 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361080 Marketing and sales support services rendered outside India were not fees for technical services because they did not involve making available technical knowledge, skill, know-how or processes; accordingly, the remittance was not chargeable to tax in India, no withholding obligation arose under section 195, and disallowance under section 40(a)(i) was deleted. Employees' provident fund contribution paid before the due date of return filing was allowable under section 43B. Bad debts written off in the books were deductible, subject to section 36(2), without separate proof of irrecoverability. Travelling expenditure incurred for demerger qualified for deduction under section 35DD without auditor certification as a condition precedent. Case-Laws Income Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361080