Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 1147 - AT - Income TaxAdditions u/s 40(a)(ia) - payment made by the assessee to HRTC towards the reimbursement of expenses - Held that:- Tribunal in the case of the same assessee [2013 (12) TMI 1641 - ITAT CHANDIGARH] no tax was required to be deducted u/s 194J. TDS is not applicable on the payments made to HRTC as being reimbursement of expenses - Decided in favour of assessee.
|