https://www.taxtmi.com/highlights?id=56822 Addition u/s 40(a)(ia) - non deduction of tds - payments to non-resident for purchase of software prior to 15.10.2011 cannot be disallowed u/s.40(a)(ia) of the Act for non deduction of tax at source as on the date of payment to non-resident, there was no such obligation. - AT en-us Sat, 20 Feb 2021 16:38:50 +0530 Sat, 20 Feb 2021 16:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56822 Addition u/s 40(a)(ia) - non deduction of tds - payments to non-resident for purchase of software prior to 15.10.2011 cannot be disallowed u/s.40(a)(ia) of the Act for non deduction of tax at source as on the date of payment to non-resident, there was no such obligation. - AT Highlights Income Tax Sat, 20 Feb 2021 16:38:50 +0530 https://www.taxtmi.com/highlights?id=56822