Held that the payment for consultant was made as per agreement. The assessee was not able to get the business cannot be the ground to disallowance the expenditure. Tax is not liable to be deductible as per the DTAA between India and UAE. (AY. 2011-12 to 2013-14)
ACIT v. Claridges Hotels Pvt. Ltd. (2021) 86 ITR 402 (Delhi)(Trib.)
S. 37(1) : Business expenditure-Appointment of consultant as per agreement-Failure to get the business-Disallowance cannot be made-Not liable to deduct tax at source-DTAA-India-UAE. [S. 40(a)(i), Art. 14(7), 22(1)]