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2017 (4) TMI 127 - HC - Income TaxAddition u/s 40(a)(ia) - non deduction of tds on expenses reimbursed to M/s. Prestige Holidays Resorts Pvt. Ltd - Tribunal delted addition - Held that:- The tribunal found that on all these admitted facts, the Commissioner/first appellate authority reversed the finding of the assessing officer and his consequential order by relying upon a judgment in the case of Siemens Aktiongesellschaft vs. Commissioner of Income Tax (2008 (11) TMI 74 - BOMBAY HIGH COURT) and Linklaters LLP vs. Income Tax Officer (2010 (7) TMI 535 - ITAT, MUMBAI). Before that, in the detailed order, the Commissioner noted the rival contentions and stand of the parties. Once such an approach has been taken by the first appellate authority, naturally, the tribunal found that the view taken by the first appellate authority accords with even the tribunal's view. The tribunal referred to its order in a case of a Holiday Club. We do not think that merely because the tribunal did not make any reference and specifically to the two rulings/judgments of this court or the detailed finding in the Commissioner's order that it has committed any perversity or its order is vitiated by an error of law apparent on the face of the record. We do not think that the tribunal acted in any manner contrary to law.
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