https://www.taxtmi.com/caselaws?id=401282 The ITAT Mumbai allowed the appeal for statistical purposes, upholding the appellant's plea regarding the disallowance under section 40(a)(i) for non-deduction of taxes from payments to Facebook Ireland Limited. The matter was remitted to the Assessing Officer for further examination, emphasizing the need for factual verification. The ITAT clarified that this decision does not exempt the appellant from potential consequences for non-deduction of tax at source, leaving the broader issue open for determination in a suitable case. en-us Tue, 01 Dec 2020 00:00:00 +0530 Tue, 14 Jul 2026 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401282 The ITAT Mumbai allowed the appeal for statistical purposes, upholding the appellant's plea regarding the disallowance under section 40(a)(i) for non-deduction of taxes from payments to Facebook Ireland Limited. The matter was remitted to the Assessing Officer for further examination, emphasizing the need for factual verification. The ITAT clarified that this decision does not exempt the appellant from potential consequences for non-deduction of tax at source, leaving the broader issue open for determination in a suitable case. Case-Laws Income Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401282