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2020 (9) TMI 1270 - ITAT DELHITDS u/s 195 - disallowance u/s 40(a)(ia) - non-deduction of TDS on reimbursement of expenses to overseas group entities - HELD THAT:- The expenses were disallowed by the AO for the reason that on the amount of expenses which have been claimed by the assessee, no TDS was deducted by it. CIT(A) has given finding that the assessee was not required to deduct TDS on the reimbursement of the expenses made to the overseas entities as it was on cost to cost basis. We further find that the coordinate Bench of Tribunal while deciding the identical issue in assessee’s own case in A.Y. 2010-11, 2011-12 & 2012-13 has held that the provision of section 195 are not attracted on the amounts paid by assessee to its overseas group Companies as it was mere reimbursement and that no disallowance u/s 40(a)(ia) are attracted. Before us, Revenue has not pointed out any distinguishing features in the fact of the case for the year under consideration and that of earlier years nor has placed any material on record to demonstrate that the order of Tribunal in assessee’s own case for A.Y. 2010-11 to 2012-13 [2019 (1) TMI 1990 - ITAT DELHI] and [2018 (2) TMI 1628 - ITAT DELHI] has been set aside/ stayed or overruled by higher judicial forum. We find no reason to interfere with order of CIT(A). - Decided against revenue.
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