Disallowance u/s 40(a)(i) unsustainable as payment is not taxable in India

DCIT Vs Acropetal Technologies Pvt. Ltd (ITAT Bangalore)

ITAT Bangalore disallowance u/s 40(a)(i) of the Income Tax Act for non-deduction of TDS for payments not qualifying as fees for technical services and not being business income taxable in India is sustainable

Facts-

The assessee filed the return of income for AY 2013-14 on 17.3.2014 by declaring an income of Rs.8,67,63,830 and the return for AY 2014-15 on 12.9.2014 declaring an inc

Please become a Premium member. If you are already a Premium member, login here to access the full content.