2021 (5) TMI 140

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....binder Singh, DR ORDER PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of Commissioner of Income Tax (Appeals)]-4, Mumbai, [in short CIT(A)], in appeal No. CIT(A)-4/e-file-01/DCIT-2(1)(2)/2016-17 dated 05.06.2018. The assessment was framed by the Dy. Commissioner of Income Tax, Circle- 2(1)(2), Mumbai (in short DCIT/ AO), for the A.Y 2013-14 vide order dated 29.....

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....n the ground that no taxes have been withheld on the same. 1.2 In doing so, the learned CIT(A) erred in dismissing the detailed submissions made by the appellant and also ignoring the various case laws relied upon by the appellant. 1.3 The learned CIT(A) erred in rejecting the appellant's stand that the Assessing Officer failed to appreciate the fact that the appellant had reimbu....

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....t the employees on the payroll of the holding company were deputed for working in the assessee company and the cost of the said employees was reimbursed to the holding company without deduction of TDS. Before the Assessing Officer as well as before CIT(A), the assessee contended that the cost of salary was reimbursed of actual salary without any markup and as the TDS was deducted by the holding co....

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....the learned Sr. DR fairly agreed that in case the holding company MIDCO Limited has deducted the TDS on salary paid to these employees no further requirement of TDS on principle but assessee has to produce evidence before the Assessing Officer. Hence, on Principle, we are of the view that once the holding Company MIDCO Limited has deducted TDS on salary to seconded employees, the assessee is not r....