https://www.taxtmi.com/caselaws?id=464001 Disallowance under section 40(a)(i) for failure to deduct tax at source under section 195, and the treatment of salary reimbursements and other expenditure under Article 13 of the India-UK Treaty, are the central issues discussed. The text states that these questions had already been answered in favour of the assessee by an earlier judgment, so the substantive questions were treated as concluded against the revenue. The limitation objection was not decided and was left open. en-us Tue, 06 Jul 2021 00:00:00 +0530 Fri, 26 Sep 2025 17:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464001 Disallowance under section 40(a)(i) for failure to deduct tax at source under section 195, and the treatment of salary reimbursements and other expenditure under Article 13 of the India-UK Treaty, are the central issues discussed. The text states that these questions had already been answered in favour of the assessee by an earlier judgment, so the substantive questions were treated as concluded against the revenue. The limitation objection was not decided and was left open. Case-Laws Income Tax Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464001