TDS not applicable to professional and consultancy services neither “availed” nor “rendered” and even not “utilised” in India: ITAT upholds deletion of disallowance u/s 40(a)(ia) of Income Tax Act

TDS - applicable - professional - consultancy - India-ITAT - deletion - disallowance - Income- Tax -Act-TAXSCAN

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has upheld the deletion of disallowance under Section 40(a)(ia) of Income Tax Act 1961 holding that Tax Deducted at Source (TDS) would not be applicable to professional and consultancy services which were neither availed nor rendered and even not utilised in India. During the course of…

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