https://www.taxtmi.com/caselaws?id=435223 The appeals were filed against disallowance under Section 40(a) for fees paid to a UK company without tax deduction. The ITAT held that no part of the fee should be disallowed due to the retrospective nature of the proviso, preventing anomalies. The appeals were allowed, and the disallowance was quashed. The issue of disallowance of lease rent paid to a local authority without tax deduction was also discussed, but the ITAT's decision on this matter was not provided in the summary. en-us Mon, 13 Mar 2023 00:00:00 +0530 Wed, 15 Mar 2023 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435223 The appeals were filed against disallowance under Section 40(a) for fees paid to a UK company without tax deduction. The ITAT held that no part of the fee should be disallowed due to the retrospective nature of the proviso, preventing anomalies. The appeals were allowed, and the disallowance was quashed. The issue of disallowance of lease rent paid to a local authority without tax deduction was also discussed, but the ITAT's decision on this matter was not provided in the summary. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435223