https://www.taxtmi.com/caselaws?id=284520 The Tribunal upheld the CIT(Appeals) decision, ruling in favor of the assessee regarding the dis-allowance u/s.40a(i) for non-deduction of tax at source on Royalty and Technical Fee payments. The Tribunal found the assessee's practice of deducting and paying TDS in the subsequent financial year acceptable, dismissing the Revenue's appeals and affirming the CIT(Appeals) order. The decision emphasized the consistent compliance of the assessee with TDS obligations and upheld the judgment delivered on March 11, 2014, in Chennai. en-us Tue, 11 Mar 2014 00:00:00 +0530 Sat, 23 Nov 2019 09:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284520 The Tribunal upheld the CIT(Appeals) decision, ruling in favor of the assessee regarding the dis-allowance u/s.40a(i) for non-deduction of tax at source on Royalty and Technical Fee payments. The Tribunal found the assessee's practice of deducting and paying TDS in the subsequent financial year acceptable, dismissing the Revenue's appeals and affirming the CIT(Appeals) order. The decision emphasized the consistent compliance of the assessee with TDS obligations and upheld the judgment delivered on March 11, 2014, in Chennai. Case-Laws Income Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284520