TDS — Matter remitted to AO to decide whether the payments made to the parent company on account of reimbursement of expenses

The issue is whether the payments made to the parent company on account of reimbursement of salaries in relation to services rendered by the personnel on deputation to the JV attract the liability of TDS. The Counsel for the assessee and the DR made a contradictory statement with respect to the fact that the details have been furnished before the AO. In these circumstances, it is appropriate to set aside the issue to the file of the AO to verify the details of expenditure and examine whether the payments were actual reimbursement of expenses pertaining to personnel deputed with the assessee co...