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2022 (6) TMI 513 - AT - Income TaxTDS u/s 195 - addition u/s 40(a)(i) being amounts paid to non-resident group entities which are in the nature of reimbursement of certain expenses - non admitting additional evidences in the nature of withholding tax-certificates issued by the Appellant on basis of allocation demonstrating the fact that the payments were in the nature of reimbursement and sample invoices of third party in relation to the same - first argument is that on some of the payment, assessee has already deducted tax at source and secondly, part of the expenditure is merely reimbursement of expenditure on which no tax is required to be deducted at source - HELD THAT:- Despite assessee producing the evidence before the learned CIT (A), he rejected the arguments of the assessee without examining the same. As assessee has produced necessary evidence before him, the addition is confirmed only for the reason that same were not produced before the learned Assessing Officer. We find no justification has been given in rejecting the claim of the assessee. In view of this with respect to the disallowance of ₹17 lacs, we set aside the grounds of the assessee to the file of the learned Assessing Officer to examine whether assessee has already deducted tax at source on payment of ₹9,25,546/- and further, the expenditure of ₹8,71,077/- is merely reimbursement of the expenditure. The assessee is directed to produce the relevant details before the Assessing Officer. AO is directed to examine the same and decide the issue in accordance with law. Assessee Appeal is allowed for statistical purposes
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