https://www.taxtmi.com/caselaws?id=296970 The Tribunal dismissed the revenue's appeal in its entirety, upholding the deletion of disallowances totaling Rs. 1,84,36,137/- made by the AO under section 40(a)(ia) of the Income-tax Act, 1961. The Tribunal held that payments made to foreign companies for services rendered outside India and reimbursements without income components were not subject to TDS, as per relevant legal precedents. The Tribunal concurred with the Ld. CIT(A) that the payments did not attract TDS, leading to the appeal's dismissal on 5th April 2019. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 13 Aug 2021 21:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296970 The Tribunal dismissed the revenue's appeal in its entirety, upholding the deletion of disallowances totaling Rs. 1,84,36,137/- made by the AO under section 40(a)(ia) of the Income-tax Act, 1961. The Tribunal held that payments made to foreign companies for services rendered outside India and reimbursements without income components were not subject to TDS, as per relevant legal precedents. The Tribunal concurred with the Ld. CIT(A) that the payments did not attract TDS, leading to the appeal's dismissal on 5th April 2019. Case-Laws Income Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296970