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2013 (12) TMI 1096 - AT - Income TaxApplicability of section 248 – Appeal by person denying liability to deduct tax in certain cases - The assessee, after deducting such tax at source, moved before the CIT(Appeals) under Section 248 for a ruling that there was no necessity for deducting tax at source - Held that:- There was an employee-employer relationship between the assessee and expatriate employees and withholding of tax on salaries of such employees having been already done by M/s CMS RDC, assessee was not obliged to deduct any tax - Such deputed employees were filing returns in India - Assessee was not required to deduct tax at source on reimbursement of salaries given to M/s CMS RDC - Section 248 does enable an assessee to file an appeal even after deduction of tax at source claiming that no tax was required to be deducted at source since such appeal is only for a declaration regarding tax liability – There is no fault with CIT(Appeals) entertaining such appeal of the assessee – Decided against Revenue.
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