No S. 40(a)(ia) Disallowance for non deduction of TDS on Salary Reimbursement to Sister concerns

HIGH COURT OF BOMBAY Commissioner of Income-tax-II versus OCB Engineers J.P DEVADHAR AND M.S. SANKLECHA, JJ. IT APPEAL LODGING NO. 2026 OF 2012 MARCH 7, 2013 JUDGMENT 1. Office objections waived. 2. In this appeal by the revenue for assessment year 2007-08 following questions of law have been raised for our consideration. (a) Whether on the facts and circumstances of the case and in law the Tribunal erred in holding that payments to sister concerns have been incurred for services rendered without appreciating that the Commissioner of Income Tax (Appeals) has specifically look...