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2015 (8) TMI 1398 - HC - Income TaxTDS u/s 195 - TDS liability - nature of expenditure - Held that:- The obligation to deduct tax under Section 195 can only arise if the sum paid is chargeable to tax under the Act. Reimbursement of expenses can never be subjected to tax as income. This is clear from the plain reading of the Section 195 of the Act. Besides it is also settled by the decision of this Court in CIT v. Siemens Aktiongesellschaft [2008 (11) TMI 74 - BOMBAY HIGH COURT]. So far as Mr.Pinto's submission on behalf of the Revenue is concerned that the reimbursement of expenses is of estimated expenses. We find that the impugned order of the Tribunal on facts has held that the payment is only reimbursement of expenses. This finding of fact has not been shown to be perverse and / or arbitrary.
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