Case Law Details
Case Name : PCIT Vs Minda Stoneridge Instruments LTD (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs Minda Stoneridge Instruments LTD (Delhi High Court)
Delhi High Court held that since no income chargeable to tax arose in the hands of the non-resident, as per the provisions of the Act, there was no obligation to deduct tax at source under Section 195 of the Act. Accordingly, disallowance u/s 40(a)(i) unjustified.
Facts- The Assessing Officer (AO), via assessment order dated 25.02.2013, has disallowed the claim made by the petitioner under Section 35 of the Income
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