Reimbursement of salary & expenses under secondment agreement not liable for TDS u/s.195

IN THE ITAT BANGALORE BENCH ‘A’ Abbey Business Services (India) (P.) Ltd. V/s. Deputy Commissioner of Income-tax IT Appeal NOs. 1141 (BANG.) OF 2010 and 41 & 42 (BANG.) OF 2011 [ASSESSMENT YEARs 2005-06 & 2006-07] Date of pronouncement – 18.07.2012  ORDER Jason P. Boaz, Accountant Member – The above three appeals by the assessee are against the orders of the Commissioner of Income Tax (Appeals)-I & II, Bangalore. As these appeals involve common issues, they are heard together and disposed off by way of a common order. 2. The facts of the ca...