https://www.taxtmi.com/caselaws?id=393081 The Tribunal allowed the assessee's appeal on the disallowance of payment made to a non-resident company, ruling that the payment to ICOM was not subject to TDS as the services provided were not taxable in India. The disallowance of entertainment expenses was directed to be verified for club membership eligibility. Regarding the addition of unaccounted sales, the Tribunal instructed the AO to reconcile the cost of services to determine if the addition was warranted. The appeal was allowed for statistical purposes, emphasizing the importance of accurate reconciliation and proper application of tax provisions. en-us Fri, 28 Feb 2020 00:00:00 +0530 Thu, 05 Mar 2020 14:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393081 The Tribunal allowed the assessee's appeal on the disallowance of payment made to a non-resident company, ruling that the payment to ICOM was not subject to TDS as the services provided were not taxable in India. The disallowance of entertainment expenses was directed to be verified for club membership eligibility. Regarding the addition of unaccounted sales, the Tribunal instructed the AO to reconcile the cost of services to determine if the addition was warranted. The appeal was allowed for statistical purposes, emphasizing the importance of accurate reconciliation and proper application of tax provisions. Case-Laws Income Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393081