2019 (2) TMI 1638

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..... s administrative costs such as the employee cost, rent, finance and legal corporate recharge etc. The Tribunal noted that, GSIPL had provided services to the assessee by deploying its employees for such work and the cost was for reimbursement for such expenses besides other related expenditure. Revenue was unable to dislodge these findings of fact recorded by the Tribunal. That being the position, .....

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..... ircumstances of the case and in law, the Tribunal erred in deleting the disallowance u/s. 40(a)(ia) on account of non deduction of tax at sources on account of reimbursement of expenses? 2 The Revenue objects to the deletion of disallowance made by the Assessing Officer under Section 40(a) (ia) of the Income Tax Act, 1961 (in short the Act ) on the ground that, the assesssee while maki .....

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