https://www.taxtmi.com/caselaws?id=400765 The Tribunal upheld the disallowance under Section 40(a)(i) for payments not qualifying under "independent personal services" articles, amounting to Rs. 2,26,94,888. However, the remaining disallowance was deleted upon verification. The Tribunal also directed the Assessing Officer to verify the residential status of recipients and their tax liability in their respective countries. Additionally, the Tribunal allowed the assessee's appeal regarding the disallowance of foreign travel expenses, directing the AO to delete the disallowance of 10% of total foreign travel expenses due to lack of specific findings. en-us Fri, 06 Nov 2020 00:00:00 +0530 Wed, 18 Nov 2020 10:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400765 The Tribunal upheld the disallowance under Section 40(a)(i) for payments not qualifying under "independent personal services" articles, amounting to Rs. 2,26,94,888. However, the remaining disallowance was deleted upon verification. The Tribunal also directed the Assessing Officer to verify the residential status of recipients and their tax liability in their respective countries. Additionally, the Tribunal allowed the assessee's appeal regarding the disallowance of foreign travel expenses, directing the AO to delete the disallowance of 10% of total foreign travel expenses due to lack of specific findings. Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400765