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 income of NIL. The case was selected for scrutiny through CASS and notice u/s. 143(2) was duly served on the assessee. AO made disallowance u/s 14A r.w.r. 8D; add...