TDS not deductible on service neither availed nor rendered in India

Mastek Ltd Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that tax deduction at source doesn’t apply to service which are neither availed nor rendered and not even utilized in India. Accordingly, disallowance u/s 40(a)(ia) unjustified.

Facts- During the course of assessment, AO observed that the UK branch of the assessee made payment on certain professional and consultancy services to U.K. resident companies on which no tax was deducted. During the course of assessment pro

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