Disallowance u/s 40(a)(i) justified if assessee failed to deduct TDS

Penta Media Graphics Ltd Vs DCIT/ACIT (ITAT Chennai)

Disallowance u/s 40(a)(i) justified if assessee failed to deduct TDS on payment for software development consultancy charges to foreign companies.

Conclusion: Since assessee had not deducted TDS under section 195 on payment for software development consultancy charges was made to foreign companies and failed to file any evidence neither before AO nor before CIT(A), therefore, AO was justified in making  disallowance und

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