https://www.taxtmi.com/caselaws?id=297692 The Tribunal upheld the disallowance under section 40(a)(i) for non-deduction of tax at source on payments to a non-resident non-profit organization, citing the payments as fee for technical services falling under section 9(1)(vii) of the Income Tax Act. The Tribunal directed the Assessing Officer to verify discrepancies in the amount subject to tax deduction. The decision affirmed the duty to address all appeal issues and provide clear directions for fair decision-making. The appeal was dismissed, maintaining the disallowance under section 40(a)(i). en-us Wed, 15 Nov 2017 00:00:00 +0530 Sat, 18 Sep 2021 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297692 The Tribunal upheld the disallowance under section 40(a)(i) for non-deduction of tax at source on payments to a non-resident non-profit organization, citing the payments as fee for technical services falling under section 9(1)(vii) of the Income Tax Act. The Tribunal directed the Assessing Officer to verify discrepancies in the amount subject to tax deduction. The decision affirmed the duty to address all appeal issues and provide clear directions for fair decision-making. The appeal was dismissed, maintaining the disallowance under section 40(a)(i). Case-Laws Income Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297692