TMI Blog2017 (9) TMI 1858X X X X Extracts X X X X X X X X Extracts X X X X ..... epairs have been duly subjected to deduction of tax at source. The assessee has reimbursed the amount to M/s CKIL on which tax has already been deducted at source. Since the impugned payments have been made M/s CKIL on behalf of the assessee and the tax has been deducted at source there from by M/s CKIL, it should be construed that M/s CKIL has deducted tax at source also on behalf of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) in deleting the disallowance made u/s 40(a)(ia) of the Act. The assessee is supporting the decision of Ld CIT(A) in the Cross objection filed by it. 2. I heard the parties and perused the record. The AO noticed that the assessee has incurred a sum of ₹ 38.59 lakhs towards Rent and Repairs and claimed the same as deduction. The above said payments were made to M/s Cox Kings Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the Tax is not required to be deducted on reimbursements. Aggrieved, the revenue has filed this appeal. 3. The Ld D.R submitted that the assessee has not deducted tax at source from the payments made to M/s CKIL and hence the AO has rightly added the above said amount u/s 40(a)(ia) of the Act. On the contrary, the Ld A.R placed reliance on the decision rendered by Hon ble Bombay H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een deducted at source there from by M/s CKIL, in my view, it should be construed that M/s CKIL has deducted tax at source also on behalf of the assessee. In this view of the matter, the obligation of the assessee to deduct tax at source has been fulfilled by M/s CKIL and hence I agree with the view taken by Ld CIT(A) that the provisions of sec. 40(a)(ia) would not get attracted in this factual ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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