S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Freight payments made to transporters for purchase of paddy-Disallowance sustained.

S. 40(b)(iv) : Amounts not deductible-Partner-Interest-Deed providing for payment of interest-Assessing Officer to calculate interest payable to partner in terms of section and directed to allow.

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education Cess-Allowable as business expenditure. [S. 37(1)]

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education Cess-Allowable as business expenditure. [S.37(1)]

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education Cess-Additional surcharge levied on Income-tax-Not deductible.

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess is not tax-Allowable expenditure. [S. 37(1)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Amendment by Finance (No. 2) Act, 2014 limiting disallowance to 30 per cent. of sum payable-Cannot be applied to Assessment Year 2009-10-Disallowance sustained.

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Service rendered outside India-Fees for technical services-Not taxable in India-DTAA-India-Mauritius-Liability for tax deduction at source could not be fastened on basis of subsequent amendment to law with retrospective effect-Payment not liable to be disallowed for failure to deduct tax at source. [S. 9(1)(i), 9(1(vii), Art. 7, 22]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fees for technical services-Professional fees paid for advocate to foreign attorneys in connection with IPR services-Directed to examine the taxability of provision with reference to DTAA-Payments were in the nature of pure reimbursement was not accepted. [S. 9(1)(vii)(b), 195]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident Fes for technical services-Technical/consultancy services from three non-resident entities against certain fee-Not fees for technical services-Not liable to deduct tax at source-DTAA-India-Singapore. [S. 9(1)(vii), Art. 12(4)]