S. 40(a)(ia): Amounts not deductible-Deduction at source-Deduction at lower rate-No disallowance can be made.

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Mentioning of wrong section-Does not absolve assessee of liability for failure to deduct tax at source-Disallowance sustainable-Payment to contractor-Truck drivers and transport agencies-Assessee to be granted opportunity to produce Permanent Account Number details before the Assessing Officer. [S. 194C, 194 IA]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Wrong mentioning of section-Disallowance is justified-Truck drivers and transport agencies-Contractors-Matter remanded to produce Permanent Account Number. [S. 194C(6), 194 I]

S. 40(a)(ia): Amounts not deductible-Deduction at source-Transportation of goods-Finance charges-Matter remanded. [S. 194C (6), 194C(7)]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Lease of Aircraft-Ownership of Aircraft with lessor-Not liable to deduct tax at source-Operating lease-Interest-DTAA-India-Ireland. [S. 10(15A),195, Art. 8, 12]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Payment in foreign currency for expenses of global account management and leased-line charges-Not fees for technical service-VSAT charges not royalty-Not liable to deduct tax at source.

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Royalty-Advertisements on various non-resident Websites-Earning commission-Neither constitute permanent establishment nor royalty-Not liable to deduct tax at source-DTAA-India-Ireland.[S.195, Art, 12]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Membership/subscription fees to its group company GTIL-Sharing of expenses-Reimbursement of expenses-Not liable to deduct tax at source-DTAA-India-UK. [S. 9(1)(vi), 9(1)(vii), 195 Art, 13(4)]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Managerial services charges paid to Non-Residents not Liable to tax at source-Disallowance is not justified-Expenditure on management services-Allowable as business expenditure. [S. 195]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fees for technical services-Examination fees from students-Foreign Universities-Directly remitted to the Universities-Not to be treated as technical services-Not liable to deduct tax at source-DTAA-India-UK-Switzerland. [S. 9(1)(vi), 90, 195, Art. 13]