209 results for “TDS”+ Section 70clear
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In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed
Bench: Shri D.T. Garasia & Shri O.P. Meena
section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available