S. 40(a)(ii) : Amounts not deductible – Rates or tax – Education Cess was held to be not allowable as business expenditure [ S. 37(1) ]

S.40(a)(ia):Amounts not deductible – Deduction at source – Interest paid to head office abroad — Income received on account of interest from Indian branches — Indian Branches are not required to deduct tax at source [ S. 195 ]

S.40(a)(ia):Amounts not deductible – Deduction at source- Gas Transmission charges cannot be treated as fees for technical services hence the assessee was not liable to deduction of tax at source u/s 194J . [ S. 194C, 194J ]

S.40(a)(ia):Amounts not deductible – Deduction at source -Reimbursement of expenses -Not liable to deduct tax at source- No disallowance can be made for failure to deduct tax at source .[ S. 194I ]

S.40(a)(ia):Amounts not deductible – Deduction at source – Recipients had offered the income ,hence no disallowance can be made . The AO was directed to verify said aspects

S.40(a)(ia):Amounts not deductible – Deduction at source- Advertisement on hoardings- Short deduction of tax at source applying wrong section , no disallowance can be made. [ S. 194C, 194I ]

S.40(a)(ia):Amounts not deductible – Deduction at source – Payment to foreign shipping companies ,S. 172 is applicable hence not liable to deduct tax at source [ S. 172 ,194C, 195 ]

S.40(a)(ia):Amounts not deductible – Deduction at source -Retrospective operation — If the recipients had paid due taxes on the amount received from the assessee no disallowance can be made . AO was directed to verify whether the recipient has paid the taxes on amount received from the assesse [ S. 194A,194C ]

S.40(a)(ia):Amounts not deductible – Deduction at source – Payment of commission to foreign agent –Not liable to deduct tax at source, hence , no disallowances can be made .[ S .5(2)(b),9(1)(i) , 195 ]

S.40(a)(ia):Amounts not deductible – Deduction at source – Payment being not fees for technical services ,not liable to deduct tax at source -DTAA-India –Canada [ S.9(2), Art 12 ]