Order of CIT(A) reversing the disallowances is affirmed. (AY. 2015-16)
Ball Beverage Packaging (India) P. Ltd. v Asst. CIT (2023)106 ITR 6 (SN)(Delhi) (Trib)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Interest-Royalty-Fes for technical services-Foreign remittances Failure to file Forms 15CA and 15CBB-Reimbursement of expenses-Disallowance is not justified . [ S. 195 , Forms, 15CA, 15CB ]