As payments non-taxable in India as per DTAA between USA & India,Thus, No TDS.
Dec. 08, 2015
Assessee paid data storage space charges to INetU, a NR. AO in assessm't held, assessee did'nt deduct TDS at time of making payment, said amt. was not allowable as deduct'n u/s 40(a)(i). CIT(A) allowed claim of assessee holding, payments in Q. were not taxable in India as per DTAA between USA & India & therefore they were not liable for TDS. On appeal ITAT uphled it as, findings of CIT (A) have not been rebutted with any evidence by revenue.-000326