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2019 (12) TMI 500 - AT - Income TaxDefault in Deduction of Tax at source - payment of license fee - non-allowable deduction - reimbursement of expenses - escapement of income - HELD THAT:- This issue is covered in favour of the assessee by the decision of the Pune Bench of the Tribunal in assessee own case JOHN DEERE INDIA PVT. LIMITED VERSUS THE DY. DIRECTOR OF INCOME TAX, (INTERNATIONAL TAXATION) -1, PUNE. [2019 (8) TMI 1437 - ITAT PUNE] where it was held that lease line charges are at best reimbursement of expenses and hence, not liable for deduction of tax at source. The Ld. DR could not bring any material or relevant documents on records to demonstrate that the order of the Tribunal in assessee‟s own case has been set aside or stayed by the Higher Judicial Forum. The Revenue has not pointed out any distinguishing feature in the facts of the case with that of the assessee‟s own case in earlier year - following the findings in the earlier year and for similar reasons, it can be held that the assessee has not defaulted in deduction of TDS on the impugned payments made - the order of the Ld. CIT(Appeals) set aside. Appeal allowed - decided in favor of assessee.
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