THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

TDS on this sum, the disallowance should have been made in terms of Section 40(a)(ia). He also stated that, the Tribunal has failed to note that, a similar disallowance was made in the assessment years 2013-14 and 2014-15. Moreover, it is not a case where one of the legally plausible views has been taken. In support

THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD