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.