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SECTION 9 OF THE INCOME-TAX ACT, 1961 – INCOME- DEEMED TO ACCRUE OR ARISE IN INDIA

May 24, 2024

Royalties/Fees for technical services – Others : Where assessee made payment to non-resident parties towards shipment clearing and forwarding charges and Assessing Officer treating services rendered by non-resident as consultancy services, made disallowance of said payment under section 40(a)(i) in absence of tax deduction at source by assessee, since said payment was not chargeable to tax in India, impugned disallowance made by Assessing Officer was to be deleted – A. Commissioner of Income-tax v. LX Pantos India (P.) Ltd. – [2024] 162 taxmann.com 701 (Delhi – Trib.)

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