Tribunal held that DRP has not considered the assessee’s claim for non-deduction of tax at source with regard to payments made to non-residents in the light of the respective DTAAs and also assessee failed to furnish the copies of the Agreements with the payees. Accordingly the disallowance made u/s. 40(a) was set aside.( AY.2010-11)
Philip Morris Services India S.A. v. ACIT (2018) 172 DTR 192 / 66 ITR 97 /(2019) 197 TTJ 128 (Delhi)(Trib.)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident–No business connection in India–Reimbursement of expenses–Matter remanded-DTAA-India–Bangladesh-Nepal.