Held that the payments made on account of membership and subscription charges and the membership expenses relating to the Maharani of India Retail Division. Not liable to deduct tax at source. Disallowance cannot be made. (AY. 2014-15)
Maharani of India v. ACIT (2022)94 ITR 8 (SN) (Delhi)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Membership and subscription charges-Not liable to deduct tax at source.