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ITAT Delhi Restricts 100% Section 40(a)(i) Disallowance to 30% Under DTAA

15 Aug 2026 · 15 Aug 2026By CA Sandeep Kanoi

ITAT Delhi deletes PF-ESI and Section 40(a)(i) disallowances, allows TDS/TCS credit verification and remands interest calculation for GE India. The post ITAT Delhi Restricts 100% Section 40(a)(i) Disallowance to 30% Under DTAA appeared first on TaxGuru .

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ITAT Delhi Restricts 100% Section 40(a)(i) Disallowance to 30% Under DTAA

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