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2014 (3) TMI 723 - ITAT HYDERABADTDS on salary to person on Deputation - Deletion made on non-deduction of tax u/s 40(a)(ia) of the act – Payment made to HPCL and GAIL – Held that:- The payment cannot be considered as payment towards work executed by GAIL and HPCL in the course of work contract – the decision in United Hotels Ltd Vs ITO 2004 (11) TMI 293 - ITAT DELHI-E] followed – it has been held that reimbursement of salary to the deputed personnel would not attract deduction of tax at source – thus, reimbursement of expenses are not subject to tax deduction at source – the order of the CIT(A) upheld – Decided against Revenue.
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