https://www.taxtmi.com/caselaws?id=265646 Reimbursement of shared service cost to a holding company was considered in light of tax deduction at source on the underlying expenditure. The Tribunal noted that if the holding company had already suffered deduction under Chapter XVII when the original payments were made, a further deduction on the reimbursement would amount to double deduction on the same outgo. However, the record did not show verification of whether the underlying payments were in fact subjected to tax deduction at source. The disallowance was therefore not sustained at that stage, and the matter was restored to the Assessing Officer for verification; if tax had already been deducted on the relevant expenditure, no disallowance could be made on reimbursement. en-us Fri, 18 Jul 2014 00:00:00 +0530 Tue, 13 Oct 2015 22:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265646 Reimbursement of shared service cost to a holding company was considered in light of tax deduction at source on the underlying expenditure. The Tribunal noted that if the holding company had already suffered deduction under Chapter XVII when the original payments were made, a further deduction on the reimbursement would amount to double deduction on the same outgo. However, the record did not show verification of whether the underlying payments were in fact subjected to tax deduction at source. The disallowance was therefore not sustained at that stage, and the matter was restored to the Assessing Officer for verification; if tax had already been deducted on the relevant expenditure, no disallowance could be made on reimbursement. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265646