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2021 (2) TMI 789 - AT - Income TaxTDS u/s 192 or 195 - Disallowance u/s 40(a)(ia) - expenditure towards salary and other allowances of expatriate employees - Whether the same are in nature of Fee for Technical Services and no tax was deducted at source by the assessee - HELD THAT:- As decided in assessee's own case[2020 (8) TMI 410 - ITAT DELHI] the secondees were, in fact, in employment of the appellant and as per the terms, the 'A' was paying salaries at the home country of the secondees and, therefore, there was reimbursement by the appellant. These facts clearly show that the assessee has been paying to its own employees. As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all these documents are part of the paper book. There is no dispute that the assessee has deducted tax at source u/s 192 of the Act. On the given facts of the case, we are of the considered opinion that the provisions of Section 195 of the Act do not apply. Considering the facts of the case in totality, we do not find any merit in the disallowance made by the Assessing Officer/DRP. We, accordingly, direct for deletion of addition .
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