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2014 (8) TMI 277 - ITAT COCHINPayment made to non-resident for technical services u/s 40(a)(ia)- Liability to deduction TDS – Held that:- CIT(A) observed that irrespective of the fact that whether the assessee has claimed as deduction or not disallowance has to be made since tax was not deducted - Both the authorities have not examined whether the amount paid to the non-resident was deducted while computing the income chargeable to tax or not - even though the assessee claims that the payment to non-residents was not claimed as expenditure while computing taxable income, it was not examined by any of the authorities - thus, the matter is remitted back to the AO for re-examination – Decided in favour of Assessee.
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