https://www.taxtmi.com/caselaws?id=385996 The Tribunal allowed both appeals filed by the assessee, directing the deletion of disallowances made under Section 40(a)(ia) for non-deduction of TDS on payments to non-residents. The Tribunal concluded that the payments were not chargeable to tax in India, and thus, the assessee was not liable to deduct TDS. Consequently, the interest charged under Sections 234B and 234C was also impacted. The Tribunal's decision was based on a thorough examination of the facts, evidence, and relevant legal provisions, ensuring that the assessee's claims were adequately addressed. en-us Wed, 04 Sep 2019 00:00:00 +0530 Tue, 15 Oct 2019 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385996 The Tribunal allowed both appeals filed by the assessee, directing the deletion of disallowances made under Section 40(a)(ia) for non-deduction of TDS on payments to non-residents. The Tribunal concluded that the payments were not chargeable to tax in India, and thus, the assessee was not liable to deduct TDS. Consequently, the interest charged under Sections 234B and 234C was also impacted. The Tribunal's decision was based on a thorough examination of the facts, evidence, and relevant legal provisions, ensuring that the assessee's claims were adequately addressed. Case-Laws Income Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385996