https://www.taxtmi.com/caselaws?id=281048 The ITAT allowed the appeals for Assessment Years 2008-09, 2009-10, 2010-11, and 2011-12, regarding the disallowance under Section 40(a)(i) of the Income Tax Act. It held that payments made to non-resident individuals for services fell under Article 14 of the respective Double Taxation Avoidance Agreements, exempting them from tax deduction at source. Additionally, for Assessment Year 2009-10, the ITAT partially allowed the appeal related to Section 14A, deleting the interest disallowance but upholding the disallowance of administrative expenses. en-us Thu, 23 Aug 2018 00:00:00 +0530 Sat, 01 Jun 2019 07:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281048 The ITAT allowed the appeals for Assessment Years 2008-09, 2009-10, 2010-11, and 2011-12, regarding the disallowance under Section 40(a)(i) of the Income Tax Act. It held that payments made to non-resident individuals for services fell under Article 14 of the respective Double Taxation Avoidance Agreements, exempting them from tax deduction at source. Additionally, for Assessment Year 2009-10, the ITAT partially allowed the appeal related to Section 14A, deleting the interest disallowance but upholding the disallowance of administrative expenses. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281048