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2013 (11) TMI 900 - AT - Income TaxTravelling and conveyance expenditure Held that:- This amount was spent by the employees of PAC, US in India, in Indian currency - The provisions of section 44C cannot apply Section 44C refers to common head office expenses and cannot encompass the expenses exclusively incurred by the expenses incurred by head office employees exclusively for rendering services in India, this cannot be covered within the ambit of section 44C - Only the expenditure incurred outside India can be brought within the purview of this provision - Complete details in respect of all the items of traveling expenses have been made available in the paper book starting with Ledger account of travel expenses with each relevant invoice number, nature of expenditure, amount of expenditure etc. Section 37 cannot be invoked Decided in favour of assessee. Interest u/s 234B Held that:- Following Director of Income-tax (International Taxation) v. NGC Network Asia LLC [(2009) 313 ITR 187 (Bom) - When the duty is cast on the payer to deduct tax at source, on failure of the payer to do so, no interest can be charged from the payee assessee u/s 234B - As the assessee before us is a non-resident, naturally any amount payable to it which is chargeable to tax under the Act, is otherwise liable for deduction of tax at source Decided in favour of assessee.
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