No TDS deductible on Reimbursement of USA office Expenses

Himalya International Ltd Vs DCIT (ITAT Delhi) The DR also pointed out that apart from reimbursement of expenses, the payment made to Global Reliance Inc. also contains commission paid to consignment agent, therefore, the assessee is under an obligation to deduct TDS thereon. The DR further pointed out that if TDS has not been deducted by the assessee, then the entire amount of payment as claimed by the assessee was rightly disallowed by the Assessing Officer. On careful consideration of above contentions, we are of the view that on careful perusal of the agreement/MOU dated 19.9.2002 and addi...