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2016 (1) TMI 171 - ITAT KOLKATA
Addition u/s 40(a)(ia) - withholding of tax - liability to deduct TDS u/s 195 - expenses in the form of reimbursement cost incurred - CIT(A) deleted the addition - Held that:- Reimbursement cost incurred by the assessee is out of the purview of the TDS provision as it does not generate any income in the hands of the recipient and consequently the provisions of section 40(a)(ia) could not be invoked. Hence this ground of appeal of the revenue is dismissed. - Decided in favour of assessee