2016 (9) TMI 1508

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..... the Assessing Officer on the ground that this would be of no consequence. The Tribunal relying on the decision of Supreme Court in case of GE India Technologe Centre P. Ltd. vs. Commissioner of Income Tax and anr [ 2010 (9) TMI 7 - SUPREME COURT] overruled this view on the ground that when the receipt in hand of the recipient was not taxable, liability to deduct tax at source would not arise. .....

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..... e judgement of Income Tax Appellate Tribunal dated 22.04.2016 concerning the assessment year 2009-10. The issue pertains to disallowance under Section 40(a)(ia) of the Income Tax Act for non-deduction of tax at source under Section 195 of the Act. Upon perusal of the materials on record, it would emerge that the Assessing Officer disallowed the expenditure incurred by the assessee merely on the gr .....

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