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2015 (10) TMI 235 - AT - Income TaxDemand raised u/s. 201(1) - short deduction of TDS on salary paid to Expatriate employees - TDS was deducted after search - Addition on account of perquisites and disallowing the relief u/s. 90 - enhancing the income of the expatriate employees - CIT(A) deleting the demand raised u/s. 201(1) and reducing the interest liability - assessee is a Liaison Office of US Based NGO established in 1943 having its operation in India for many years as an approved agency under the Indo US bilateral agreement - Held that:- We find considerable force in the contention of the Ld. Counsel of the assessee. We also find that the Ld. CIT(A) while allowing the claim of the assessee has relied upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Nestle Ltd. (2000 (1) TMI 35 - DELHI High Court) wherein it has been held that the deduction of income tax subject to regular assessment in the hands of the payee / recipients. We see no reason to interfere in the order of the Ld. CIT(A) nor any flaw or infirmity has been pointed out by the Ld. DR so as to take different view in the matter. The order of the Ld. CIT(A) is accordingly upheld. - Decided against revenue.
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