Disallowance of claim of communication expenses - Non-deduction ...

Income Tax

June 6, 2022

Disallowance of claim of communication expenses - Non-deduction of TDS - Royalty as per Article 12 of India-US treaty - the AO/CIT(A) relied upon the Explanations 5 & 6 inserted in sec. 9(1)(vi) of the Act by Finance Act, 2012. Since it is a prospective amendment, the disallowance u/s 40(a)(i) cannot be invoked for the year under consideration relying upon the above said amendment. - AT

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Disallowance of claim of communication expenses - Non-deduction ...

Income Tax

June 6, 2022

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