Assessee had incurred expenses on account of advertisement, sales promotion and clinical trial  Assessing Officer made an disallowance under section 40(a)(i) on ground that assessee had not deducted TDS on same. CIT(A) affirmed the order of the AO. On appeal it was found that in some case, limit for TDS was less.Further, in case of advertisement expenses paid to one foreign entity, it was observed that this entity did not have any business connection or PE in India, then ostensibly same could not be subjected to TDS and, therefore, same should have removed from disallowance. Regarding these details of expenses and also whether these parties have offered it for tax, assessee had to comply with conditions provided in proviso 201(1). Therefore, entire matter of disallowance made under section 40(a)(i) was to be remanded back to Assessing Officer to examine applicability of proviso to section 201(1) and whether in few cases TDS was required to be deducted or not. (AY. 2010-11, 2011-12, 2017-18)