https://www.taxtmi.com/caselaws?id=771686 ITAT Pune allowed the assessee's appeal regarding disallowance under section 40(a)(i) for non-deduction of TDS on certification fees paid to non-residents for product certification required for USA and Canada markets. The AO had accepted the assessee's contentions during scrutiny proceedings and made no disallowance under section 40(a)(i). However, while computing total taxable income, the AO inadvertently included the disallowance from the return processed under section 143(1)(a) without deducting it. The tribunal found this was an apparent mistake and allowed the appeal, noting the assessee could have alternatively filed an application under section 154 for rectification. en-us Tue, 27 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771686 ITAT Pune allowed the assessee's appeal regarding disallowance under section 40(a)(i) for non-deduction of TDS on certification fees paid to non-residents for product certification required for USA and Canada markets. The AO had accepted the assessee's contentions during scrutiny proceedings and made no disallowance under section 40(a)(i). However, while computing total taxable income, the AO inadvertently included the disallowance from the return processed under section 143(1)(a) without deducting it. The tribunal found this was an apparent mistake and allowed the appeal, noting the assessee could have alternatively filed an application under section 154 for rectification. Case-Laws Income Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771686