https://www.taxtmi.com/caselaws?id=245834 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of expenses under Section 40(a)(ia) of the Income Tax Act for the Assessment Years 2006-07 and 2007-08. The Tribunal found that the payments made by the assessee to Mudra Communication Pvt. Ltd. were reimbursement of salary costs without any profit element, and therefore, not subject to TDS. The Tribunal concluded that the expenses were purely for cost-sharing purposes and not professional fees, affirming the CIT(A)'s order and dismissing the Revenue's appeals. en-us Fri, 04 Apr 2014 00:00:00 +0530 Wed, 09 Apr 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245834 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of expenses under Section 40(a)(ia) of the Income Tax Act for the Assessment Years 2006-07 and 2007-08. The Tribunal found that the payments made by the assessee to Mudra Communication Pvt. Ltd. were reimbursement of salary costs without any profit element, and therefore, not subject to TDS. The Tribunal concluded that the expenses were purely for cost-sharing purposes and not professional fees, affirming the CIT(A)'s order and dismissing the Revenue's appeals. Case-Laws Income Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245834