Pr. Commissioner of Income Tax-2, vs. M/s Trinity Advanced Software Labs Private Limited,
In the result, we do not find any merit in the appeal
ITTA/421/2015HC Telangana01 Jun 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 195Section 260Section 40
3
for non-deduction of tax on payment made to
abbey National Plc., UK., in not liable to TDS
u/s.195 of the Act and consequently the said
payments
are
not
laible
for
disallowance
u/s.40(a)(i) of the Act?
b)
Whether the Tribunal was correct in
allowing relief to the assessee holding that the
reimbursement
of
salary
costs
and
other