TMI Blog2017 (8) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... propositions. Nevertheless in the facts of the present case we are not inclined to interfere for entirely different reasons. As noted the assessee's contentions before the Assessing Officer and the Commissioner was that the recipient of the payments, the German Company had no tax liability and there was therefore no question of deducting tax at source and further that with respect to the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 29.08.2016 raising following question for our consideration: Whether the Appellate Tribunal was right in quashing the order of Pr.CIT made u/s 263 of the Act without appreciating the amended provisions of section 263 wherein the explanation has been inserted? 2. The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect to the payments in the nature of SAP service charges, the assessee had all along contended that no TDS was required since the same was in the nature of reimbursement of expenses. It was an inadvertent mistake in the Annual Report of the assessee company which was corrected. It was further elaborated that the assessee company had not reimbursed the expenses but the same was recovered from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the Revenue we may not entirely agree with the observation of the Tribunal in the impugned judgement when it seems to be suggesting that merely because the Assessing Officer noted the provision of section 40(a)(ia) and made certain limited disallowance, the order of assessment cannot be taken into revision. We do not propose to lay down such broad legal propositions. Nevertheless in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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