https://www.taxtmi.com/caselaws?id=301981 Expenditure relating to an earlier accounting period was allowable in the year in which the liability crystallised, where the amounts had become payable during the year and there was no finding that the same claims had already been taken in the prior year; the disallowance was deleted. Payments made by foreign branches to non-resident suppliers were not subject to deduction of tax at source under section 195 because the remittances were not chargeable to tax in India, including under the treaty position and the section 9(1)(vii)(b) exception for services used outside India; consequently, disallowance under section 40(a)(i) could not be sustained. en-us Fri, 27 Dec 2013 00:00:00 +0530 Fri, 29 Apr 2022 10:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301981 Expenditure relating to an earlier accounting period was allowable in the year in which the liability crystallised, where the amounts had become payable during the year and there was no finding that the same claims had already been taken in the prior year; the disallowance was deleted. Payments made by foreign branches to non-resident suppliers were not subject to deduction of tax at source under section 195 because the remittances were not chargeable to tax in India, including under the treaty position and the section 9(1)(vii)(b) exception for services used outside India; consequently, disallowance under section 40(a)(i) could not be sustained. Case-Laws Income Tax Fri, 27 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301981