TMI Blog2019 (1) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 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. We notice that the Tribunal by the impugned judgment relied on its decision in case of this very assessee for earlier assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Act, 1961? 2. Respondent assessee is a company registered under the Companies Act. For the assessment year 2010-11, the assessee had filed its return of income which was taken in scrutiny by the Assessing Officer. In the assessment order, the Assessing Officer made disallowance of expenses of ₹ 4.33 crore (rounded off) in terms of Section 40(a)(ia) of the Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat ITD Cementation India Ltd had provided employees and personnel for doing the work the assessee company. In turn, ITD Cementation India Ltd would raise debit notes relating to salary of the employees to the assessee. On the basis of said debit notes, the assessee would make the payment to ITD Cementaton India Ltd. The employees working for the joint venture were actually the employees of ITD Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch costs. We notice that the Tribunal by the impugned judgment relied on its decision in case of this very assessee for earlier assessment year. This issue had travelled before this Court in Income Tax Appeal No. 1826 of 2014 (CIT Vs. M/s. ITD CEM India Ltd) which was dismissed by the High Court on 4.9.2017. 4. In the above view, no question of law therefore arises. The Tax Appeal is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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