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2023 (7) TMI 17 - AT - Income TaxTDS u/s 195 - disallowance of software support charges u/s. 40(a)(i) for non-deduction of tax - HELD THAT:- We find that the issue is now stands covered in favour of the assessee by the decision of Hon’ble High Court of Madras in assessee’s own case for earlier assessment years [2021 (12) TMI 1447 - MADRAS HIGH COURT] wherein following the decision of M/s. Engineering Analysis Centre of Excellence Pvt Ltd [2021 (3) TMI 138 - SUPREME COURT] upheld the order of the Tribunal in allowing relief to the assessee towards payment made to non-residents for software support charges without deduction of tax at source u/s. 195. No error in the reasons given by the CIT(A) to delete additions made by the AO towards disallowance of software support charges u/s. 40(a)(i) for non-deduction of tax at source u/s. 195 - Decided in favour of assessee.
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