IT/ILT : Payment of fees to foreign group company, disallowed under section 40(a)(ia) for failure to comply with TDS provision, cannot again be disallowed under section 37(1) for non-furnishing of details or under section 41(1) for being shown as a credit in books

IT/ILT : Payment of fees to foreign group company, disallowed under section 40(a)(ia) for failure to comply with TDS provision, cannot again be disallowed under section 37(1) for non-furnishing of details or under
section 41(1) for being shown as a credit in books

[2013] 33 taxmann.com 131 (Mumbai - Trib.)

IN THE ITAT MUMBAI BENCH 'L'

Income-tax Officer

v.

ABS Industrial Verification India (P.) Ltd.