M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
ITA/257/2014HC Kerala13 Oct 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)
disallowed
under Section 40(a)(i) of the Act. The dis-allowance under
Section 40(a)(i) was on the ground that the commission paid
was fees for technical services on which tax is deductible
at source, which the assessee failed to deduct. The amount
shown as commission paid to the non-resident was added to
I.T.A.No
