9911796707
TMI Blog2020 (9) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... Adv. ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the order dated 07.06.2017 of the Commission of Income Tax (A)-I, New Delhi relating to Assessment Year 2013-14. 2. The relevant facts as culled from the material on records are as under: 3. Assessee is a company which is stated to be engaged in the business of providing management, public relationship co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(a)(ia) of the Income-tax Act, 1961 due to nondeduction of TDS on reimbursement of expenses to overseas group entities. 2. The appellant carves leave to reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 4. During the course of assessment proceedings, AO noticed that assessee had claimed expenses of Rs.1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payments were not subject to deduction of tax u/s 195 of the Act. The submission of the assessee was not found acceptable to AO. The AO was of the view that since the assessee has not deducted tax on group charges paid to non-resident companies, the provision of section 40(a)(ia) are attracted. He accordingly disallowed the amount and made addition of Rs. 1,48,81,966/-. Aggrieved by the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o cost basis and that it being reimbursement and therefore, the assessee was not required to deduct TDS and the applicability of Section 195 does not arise. He stated that there are no change in the fact of the case for the year under consideration and that of earlier years and therefore, no interference to the order of CIT(A) is called for. 6. We have heard the rival contentions and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) are attracted. Before us, Revenue has not pointed out any distinguishing features in the fact of the case for the year under consideration and that of earlier years nor has placed any material on record to demonstrate that the order of Tribunal in assessee's own case for A.Y. 2010-11 to 2012-13 has been set aside/ stayed or overruled by higher judicial forum. In view of the aforesaid facts, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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