https://www.taxtmi.com/highlights?id=55733 TDS u/s 195 - addition u/s 40(a)(i) - non-deduction of taxes from payment made to Facebook Ireland Limited - Section 40(a)(i) acts as a restriction on the deductibility of expenses under section 30 to 38, and, as a corollary to this legal position, when the related expenditure is not claimed as deduction under section 30 to 38, this disallowance cannot be pressed into service at all. - AT en-us Thu, 03 Dec 2020 12:01:10 +0530 Thu, 03 Dec 2020 12:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55733 TDS u/s 195 - addition u/s 40(a)(i) - non-deduction of taxes from payment made to Facebook Ireland Limited - Section 40(a)(i) acts as a restriction on the deductibility of expenses under section 30 to 38, and, as a corollary to this legal position, when the related expenditure is not claimed as deduction under section 30 to 38, this disallowance cannot be pressed into service at all. - AT Highlights Income Tax Thu, 03 Dec 2020 12:01:10 +0530 https://www.taxtmi.com/highlights?id=55733