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Disallowance of demurrage charges and reimbursement of salary paid to seconded employees on account of non-deduction of tax at source was dismissed, following coordinate bench decisions in assessee's own case for earlier years. Tax deduction not required on reimbursement of salary to seconded employees. Refund claim for excess credit for dividend distribution tax paid was rejected, based on recent Supreme Court ruling that tax treaties do not apply to domestic companies paying dividend distribution tax unless contracting states intend to extend treaty protection. Assessee's claim relying on set aside high court decisions was decided against.
Disallowance of demurrage charges and reimbursement of salary paid to seconded employees on account of non-deduction of tax at source was dismissed, following coordinate bench decisions in assessee's own case for earlier years. Tax deduction not required on reimbursement of salary to seconded employees. Refund claim for excess credit for dividend distribution tax paid was rejected, based on recent Supreme Court ruling that tax treaties do not apply to domestic companies paying dividend distribution tax unless contracting states intend to extend treaty protection. Assessee's claim relying on set aside high court decisions was decided against.
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