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2011 (12) TMI 104 - HC - Income TaxTDS u/s 194J or 195 - global management services and VSAT uplinking - reimbursement of the expenses - held that:- The ITAT found that in respect of assessment years 2001-02 and 2003-04, similar appeal of the revenue had been dismissed holding that no such tax at source was deductible and the provisions of Section 40(a)(i) of the Act were not attracted. - this is the view already taken by this Court in the case of this very assessee affirming the earlier decision of the Tribunal (2008 -TMI - 65399 - ITAT DELHI-F) and we see no reason to deviate from the same.
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