4 results for “disallowance”+ Section 239clear
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Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21
239 ITR 587 (SC), that the income, which is not chargeable to tax in India, the assessee is not 3 | P a g e required to deduct TDS. Further, in the case of Harbalife International India Pvt. Ltd., Hon’ble Delhi High Court held as under : “52. Section 40 (a) (i), in providing for disallowance