https://www.taxtmi.com/caselaws?id=280774 The High Court dismissed the tax appeals, upholding that the failure to deduct tax at source by the assessee did not lead to disallowance under Section 40(a)(ia) of the Income Tax Act. The court relied on the precedent set by the Supreme Court, emphasizing that if the payee was not liable to pay tax in India on the received amounts, the disallowance provision would not apply. en-us Mon, 19 Sep 2016 00:00:00 +0530 Tue, 21 May 2019 06:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280774 The High Court dismissed the tax appeals, upholding that the failure to deduct tax at source by the assessee did not lead to disallowance under Section 40(a)(ia) of the Income Tax Act. The court relied on the precedent set by the Supreme Court, emphasizing that if the payee was not liable to pay tax in India on the received amounts, the disallowance provision would not apply. Case-Laws Income Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280774