ITAT remand back Matter to AO for Re-Examination of Relocation Expense & Related TDS Compliance

American Express (I) P. Ltd. Vs DCIT (ITAT Delhi) The issue under consideration is whether disallowance of relocation expenses u/s 40(a)(i) of the Act and non granting of tax deducted at source with respect to that expense is justified in law? In the present case, the Assessing Officer and DRP observed that the assessee had made payments in respect of certain amounts, such as relocation expenses. The Assessing Officer/DRP were of the view that such payments required TDS in terms of section 195 of the Act. Details of such payments relate to relocation charges which were treated as FTS/royalty a...