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2019 (2) TMI 1638 - HC - Income TaxDisallowance u/s. 40(a)(ia) - non deduction of tax at sources on account of reimbursement of expenses - Tribunal deleted the disallowance - HELD THAT:- Tribunal held that, the amount in question was by way of reimbursement of costs. Assessee had paid such sums towards administrative costs such as the employee cost, rent, finance and legal corporate recharge etc. The Tribunal noted that, GSIPL had provided services to the assessee by deploying its employees for such work and the cost was for reimbursement for such expenses besides other related expenditure. Revenue was unable to dislodge these findings of fact recorded by the Tribunal. That being the position, we must proceed on the basis that the payment in question was in the nature of reimbursement of costs. As relying on A.P. MOLLER MAERSK AS [2017 (2) TMI 993 - SUPREME COURT] liability to deduct tax at source in such a case, would not arise. No question of law arises. - Decided against revenue.
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