https://www.taxtmi.com/caselaws?id=277673 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of expenses on training fees royalty due to non-deduction of TDS under Section 40(a)(ia) of the Income Tax Act. The Tribunal considered the payments as reimbursement of actual expenditure not covered by Section 9, and noted the issue arose from a retrospective amendment. The assessee's non-deduction of tax was deemed justified, and the appeal by the Revenue was dismissed, ruling in favor of the assessee. en-us Thu, 24 Nov 2016 00:00:00 +0530 Tue, 18 Dec 2018 05:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277673 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of expenses on training fees royalty due to non-deduction of TDS under Section 40(a)(ia) of the Income Tax Act. The Tribunal considered the payments as reimbursement of actual expenditure not covered by Section 9, and noted the issue arose from a retrospective amendment. The assessee's non-deduction of tax was deemed justified, and the appeal by the Revenue was dismissed, ruling in favor of the assessee. Case-Laws Income Tax Thu, 24 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277673