https://www.taxtmi.com/highlights?id=80146 TDS disallowance for professional fees paid to non-residents without TDS deduction was deleted as the payees did not have a fixed base or permanent establishment in India. Disallowance for payments to non-residents for services rendered outside India like VAT compliance, segregation charges for warehousing and delivery, advertisement expenses was deleted as the services did not constitute technical services and the non-residents had no permanent establishment in India. Expenditure towards corporate social responsibility was held allowable as revenue expenditure for the relevant years. Disallowance of interest on interest-free advances to a foundation was remitted back for verification of availability of interest-free funds. Disallowance u/s..... en-us Tue, 06 Aug 2024 07:50:16 +0530 Tue, 06 Aug 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80146 TDS disallowance for professional fees paid to non-residents without TDS deduction was deleted as the payees did not have a fixed base or permanent establishment in India. Disallowance for payments to non-residents for services rendered outside India like VAT compliance, segregation charges for warehousing and delivery, advertisement expenses was deleted as the services did not constitute technical services and the non-residents had no permanent establishment in India. Expenditure towards corporate social responsibility was held allowable as revenue expenditure for the relevant years. Disallowance of interest on interest-free advances to a foundation was remitted back for verification of availability of interest-free funds. Disallowance u/s..... Highlights Income Tax Tue, 06 Aug 2024 07:50:16 +0530 https://www.taxtmi.com/highlights?id=80146