https://www.taxtmi.com/caselaws?id=307994 The Tribunal dismissed the assessee's appeal against the disallowance of mobilization and demobilization expenses under Section 40(a)(i) of the IT Act due to non-deduction of tax at source under Section 195. The Tribunal upheld its previous decision from the preceding assessment year, emphasizing the obligation to deduct tax at source for payments to non-resident recipients. Despite the assessee's arguments for a referral to the Special Bench based on judicial precedents, the Tribunal deemed it unnecessary as the matter was already before the High Court. The appeal was therefore dismissed, affirming the disallowance of expenses. en-us Fri, 30 Oct 2009 00:00:00 +0530 Mon, 22 May 2023 14:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307994 The Tribunal dismissed the assessee's appeal against the disallowance of mobilization and demobilization expenses under Section 40(a)(i) of the IT Act due to non-deduction of tax at source under Section 195. The Tribunal upheld its previous decision from the preceding assessment year, emphasizing the obligation to deduct tax at source for payments to non-resident recipients. Despite the assessee's arguments for a referral to the Special Bench based on judicial precedents, the Tribunal deemed it unnecessary as the matter was already before the High Court. The appeal was therefore dismissed, affirming the disallowance of expenses. Case-Laws Income Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307994