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2019 (6) TMI 485

ually spent by the recipient of reimbursement of expenses - HELD THAT:- For earlier assessment years, this Court had by an order [2019 (2) TMI 1638 - BOMBAY HIGH COURT] dismissed the Revenue's Income Tax Appeal on the ground that the payment made for reimbursement of costs, deduction at source is not necessary - Decided against revenue - INCOME TAX APPEAL NO. 652 OF 2017 - 6-6-2019 - AKIL KURE .....

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ment of cost in the absence of documentary evidence that income element is not involved in the reimbursement of expenses?" 3. The appeal arises out of the judgment of the Tribunal holding that the Commissioner was not justified in enhancing revisional powers under Section 263 of the Income Tax Act, 1961 ("the Act" for short") and further holding that even otherwise disallowance .....

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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, we must proceed on the basis that the payment in question was in the nature of reimbursement of costs. As held by th .....

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