The Delhi High Court upheld the tribunal order

The Delhi High Court upheld the tribunal order

The Delhi High Court upheld the tribunal order, which deleted the disallowance under section 40(a)(ia) of the Act on the ground that there is no dispute that the assessee deducted tax at source under section 192 of the Act. The Court is in agreement with the opinion of the ITAT that Section 195 of the Act has no application once the nature of payment is determined as salary and deduction has been made under section 192 of the Act. (PCIT vs Boeing India(P) Ltd.)



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