https://www.taxtmi.com/caselaws?id=405504 The tribunal ruled in favor of the assessee, allowing the appeal for statistical purposes. The disallowance of legal and consultancy charges paid to offshore entities under section 195 of the Act was deleted as the services provided were not subject to withholding tax. Similarly, the disallowance of internet and professional charges under section 194J was subject to verification of timely TDS deduction, with potential deletion of the disallowance under section 40(a)(ia) if evidence is provided. en-us Fri, 19 Mar 2021 00:00:00 +0530 Mon, 22 Mar 2021 09:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405504 The tribunal ruled in favor of the assessee, allowing the appeal for statistical purposes. The disallowance of legal and consultancy charges paid to offshore entities under section 195 of the Act was deleted as the services provided were not subject to withholding tax. Similarly, the disallowance of internet and professional charges under section 194J was subject to verification of timely TDS deduction, with potential deletion of the disallowance under section 40(a)(ia) if evidence is provided. Case-Laws Income Tax Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405504