https://www.taxtmi.com/caselaws?id=384452 The Tribunal ruled in favor of the assessee, holding that the disallowance under section 40(a)(i) of the Income-tax Act for non-deduction of tax at source on payments to Associated Enterprise was unfounded. The Tribunal found that the payments made did not require tax deduction at source as they were not categorized as royalty or fees for technical services. Consequently, the disallowance was deleted, and the appeal was partly allowed, with the challenge against the initiation of reassessment proceedings being dismissed. en-us Mon, 22 Jul 2019 00:00:00 +0530 Tue, 13 Aug 2019 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384452 The Tribunal ruled in favor of the assessee, holding that the disallowance under section 40(a)(i) of the Income-tax Act for non-deduction of tax at source on payments to Associated Enterprise was unfounded. The Tribunal found that the payments made did not require tax deduction at source as they were not categorized as royalty or fees for technical services. Consequently, the disallowance was deleted, and the appeal was partly allowed, with the challenge against the initiation of reassessment proceedings being dismissed. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384452