https://www.taxtmi.com/caselaws?id=245275 The Tribunal upheld the CIT(A)'s decision regarding the non-deduction of tax on payments to HPCL & GAIL. The appeals by the Revenue were dismissed as the Tribunal found the issue was previously addressed and consistent views were maintained. The Tribunal concluded that the reimbursements made by the assessee were not subject to TDS under section 40(a)(ia), leading to the dismissal of both appeals. en-us Mon, 10 Mar 2014 00:00:00 +0530 Tue, 25 Mar 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245275 The Tribunal upheld the CIT(A)'s decision regarding the non-deduction of tax on payments to HPCL & GAIL. The appeals by the Revenue were dismissed as the Tribunal found the issue was previously addressed and consistent views were maintained. The Tribunal concluded that the reimbursements made by the assessee were not subject to TDS under section 40(a)(ia), leading to the dismissal of both appeals. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245275