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2019 (2) TMI 822 - HC - Income TaxTDS u/s 192 - disallowing the reimbursement of the salary and related expenses under Section 40 (a) (ia) - Held that:- Payment was towards reimbursement of the salary expenses paid towards deputed employees and personnel for doing the work of JV as per the contractual agreement in the Joint Venture Agreement. The employees working for the joint venture were actually not the employees of assessee compnany. The employees and personnel deputed by the company giving such workers on loan to the assessee company continued to be the employer, the assessee merely reimbursed the expenditure in terms of salary structure of the employees to the employer company. There was, therefore, no question of deducting tax at source while reimbursing such costs - Decided in favour of assessee
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