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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

TDS u/s 195 - fees for technical services - Since, the payments ...

Income Tax

January 25, 2024

TDS u/s 195 - fees for technical services - Since, the payments are made prior to the amendment, it is impossible for the assessee to perform impossible things and deduct TDS. Therefore, we are of the considered view that payment made to Henrich George GMBH cannot be disallowed u/s 40(a)(i) of the Act, for non-deduction of TDS u/s. 195 of the Act. - AT

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