https://www.taxtmi.com/caselaws?id=793280 Disallowance under section 40(a)(i) for non-deduction of tax at source on computer licence fee and recruitment expenses was deleted because the deductee had settled the related tax liability under the Direct Taxes Vivad se Vishwas Scheme, 2024, and CBDT Circular No. 19/2024, including FAQ No. 58, clarifies that consequential relief is available to the deductor. The Revenue accepted this position. The transfer pricing ground had already been withdrawn after resolution under the Mutual Agreement Procedure, and the late-payment provident fund contribution ground under section 36(1)(va) was not pressed. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793280 Disallowance under section 40(a)(i) for non-deduction of tax at source on computer licence fee and recruitment expenses was deleted because the deductee had settled the related tax liability under the Direct Taxes Vivad se Vishwas Scheme, 2024, and CBDT Circular No. 19/2024, including FAQ No. 58, clarifies that consequential relief is available to the deductor. The Revenue accepted this position. The transfer pricing ground had already been withdrawn after resolution under the Mutual Agreement Procedure, and the late-payment provident fund contribution ground under section 36(1)(va) was not pressed. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793280