TMI Blog2021 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... fication that the holding company MIDCO Limited is deducted the TDS and the assessee is able to prove that the holding company MIDCO Limited has deducted the TDS then no disallowance is to be made but assessee has to produce the evidence before the Assessing Officer. In term of the above, the matter is remanded back to the file of the Assessing Officer. Appeal of the assessee is allowed for statistical purposes. - ITA No. 5006/Mum/2018 - - - Dated:- 20-4-2021 - Sri Mahavir Singh, VP And Sri Manoj Kumar Aggarwal, AM For the Appellant : Shri Ameet Patel, AR For the Respondent : Shri Gurbinder Singh, DR ORDER PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of Commissioner of Income Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CO Ltd.) on cost to cost basis without charging any mark up and there was no service provided by the related party to the appellant and therefore, the payment did not attract the provisions of any TDS section on the ground that the appellant had broken up the working of the reimbursement into costs under minor heads and had also charged service tax on the total amount. 3. We have heard the rival contentions and gone through the facts and circumstances of the case. We noted that the Assessing Officer as well as CIT(A) during the course of assessment proceedings and appellate proceedings noted that the assessee has made payment to its holding company MIDCO Ltd under the head salary but no TDS was deducted. The Assessing Officer noted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding Company MIDCO Limited has deducted TDS on salary to seconded employees, the assessee is not required to deduct TDS on the same salary because there is no markup. Hence, we remit the this issue back to the file of the Assessing Officer just for the purpose of verification that the holding company MIDCO Limited is deducted the TDS and the assessee is able to prove that the holding company MIDCO Limited has deducted the TDS then no disallowance is to be made but assessee has to produce the evidence before the Assessing Officer. In term of the above, the matter is remanded back to the file of the Assessing Officer. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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