2020 (9) TMI 1270

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....ay Vohra, Sr. Adv., Shri Gaurav Jain, Adv. ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the order dated 07.06.2017 of the Commission of Income Tax (A)-I, New Delhi relating to Assessment Year 2013-14. 2. The relevant facts as culled from the material on records are as under: 3. Assessee is a company which is stated to be engaged in the business....

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....e disallowance of Rs.1,48,81,966/- made by the AO u/s 40(a)(ia) of the Income-tax Act, 1961 due to nondeduction of TDS on reimbursement of expenses to overseas group entities. 2. The appellant carves leave to reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 4. During the course of assessment pro....

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....re chargeable to tax in India. It was therefore, submitted that the payments were not subject to deduction of tax u/s 195 of the Act. The submission of the assessee was not found acceptable to AO. The AO was of the view that since the assessee has not deducted tax on group charges paid to non-resident companies, the provision of section 40(a)(ia) are attracted. He accordingly disallowed the amount....

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....ed its share of expenses incurred by the group companies on cost to cost basis and that it being reimbursement and therefore, the assessee was not required to deduct TDS and the applicability of Section 195 does not arise. He stated that there are no change in the fact of the case for the year under consideration and that of earlier years and therefore, no interference to the order of CIT(A) is ca....