Disallowance u/s 40(a)(i) for non deduction of tax on payment made towards purchase of software

Last updated: 07 September 2021
Quick Summary
This Income Tax Appellate Tribunal case concerns a software company, Progress Software Solutions India Private Limited, appealing a disallowance under Section 40(a)(i) of the Income Tax Act. The disallowance was made due to the non-deduction of tax on payments for software purchases. The Tribunal has restored the issues to the assessing officer for fresh adjudication after the Commissioner (Appeals) granted partial relief on another disallowance.

Court :
ITAT Mumbai

Brief :
This is an appeal by the assessee against order dated 04-01-2019 of learned Commissioner of Income Tax (Appeals)-21, Mumbai for the assessment year 2009-10.

Citation :
I.T.A. No.3011/Mum/2019

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